Abstract: The synergistic efficiency of pollution reduction and carbon emission reduction is an important approach to advancing ecological civilization and the harmonious coexistence between humans and nature, and it is also a key measure for achieving the "dual carbon" goals. This paper deconstructs and interprets the connotations and characteristics of the synergistic efficiency of pollution reduction and carbon emission reduction from three dimensions: collaboration, efficiency enhancement, and collaborative efficiency enhancement. It analyzes the practical dilemmas faced in achieving this synergy from four aspects: conceptual understanding, policy tools, technological innovation, and institutional mechanisms. From the perspective of embedded collaboration, the paper constructs a "multi-dimensional embedding - functional collaboration" analytical framework, explores the generation logic of synergistic efficiency in pollution and carbon reduction, achieves collaborative governance by embedding objectives to integrate multiple goals, realizes collaborative combinations of multiple policies through institutional embedding, enables joint governance through the participation of multiple actors via actor embedding, and achieves collaborative digital governance through the empowerment of digital technology via technological embedding. On this basis, the paper proposes implementation paths from the levels of objectives, institutions, actors, and technology: guiding value embedding, forming a system of policy combinations, constructing multi-actor collaborative governance models, and achieving collaborative digital governance, providing theoretical anchors and decision-making references for the synergistic efficiency of pollution reduction and carbon emission reduction.