Abstract: Driven by the dual carbon goal, China’s energy structure will undergo fundamental changes, and a high proportion of variable renewable energy (VRE) integration will become the inevitable choice of future energy strategies. With the increasing proportion of VRE installed capacity, how to change the concept of development is one of the difficulties faced by the high-quality development of VRE in China. At present, the level of VRE utilization has become an important indicator to restrict the development of new energy. If the power supply structure, load characteristics and regulation capacity of different provinces blindly aim at the full absorption of VRE or a higher level of VRE utilization, they will inevitably pay a high economic price. To this end, this paper focuses on the situation analysis and policy suggestions on the rational utilization rate of VRE under the double carbon goal, discusses the concept and characteristics of the rational utilization rate of new energy under the dual carbon goal, combs the key influencing factors that restrict the consumption of VRE in the current energy transformation of China from the system level, and at the same time, takes into account the current power market reform in China, and puts forward targeted situation analysis and policy recommendations of the rational utilization rate of VRE under the double carbon goal, with a view to provide scientific reference for the healthy and orderly development of the VRE industry under the dual carbon goal in China.