Taking Yunnan industrial enterprises as the research object to make an empirical research.The results shows that the enterprises have a long way to go to realize the leap from the consciousness level to the implementation of green production under the dual control policy. The ability of enterprises to cover the cost is negatively correlated with the enthusiasm of green development in the short term; Under the dual control policy, the influencing factors of decision-making focus of enterprises are different in the long and short term. Based on this, the following suggestions are put forward: guiding scientific and technological innovation with policy incentives, assisted by financial institutions to provide financing support, enterprises focus on long-term profits, and take the transformation benefits to cover the transformation costs as the main driving force; At the same time, the heterogeneity of policy environment is taken as the overall planning mechanism to ensure the green transformation of local industrial enterprises.