Abstract: The increasing number of closed or abandoned mines (COAMs) is likely to trigger problems such as resource idleness, ecological damage, economic development imbalance, and social contradictions. Against the backdrop of the "dual carbon" goal, the development and utilization of these mines are extremely urgent. Therefore, a study on the evaluation index system for the classified and graded development and utilization of resources in COAMs has been carried out. Based on the concept of coordinated development and utilization of "energy utilization, resource utilization, and functional utilization", the analytic hierarchy process is applied. A classified and graded evaluation index system for resources in COAMs has been constructed, which includes three dimensions: resource attributes, environmental constraints, and economic feasibility. The development and utilization of resources in COAMs are divided into "five categories" and "four levels". Taking the actual resource conditions of Longdong Coal Mine of Shanghai Datun Energy Co., Ltd. as an example, the Delphi method is used to determine the weight of each indicator. Corresponding development and utilization suggestions are put forward. The guiding value of this evaluation index system in resource potential assessment and development path optimization has been verified. The results show that Longdong Coal Mine is suitable for Type Ⅲ functional utilization and belongs to the general development at Level Ⅱ.