The "Two Mountains" theory that "Ice and snow are also invaluable assets" is an important part of Xi Jinping's thought on ecological civilization. Taking the exploration of how the ice and snow industry promotes the development of the "Two Mountains" theory as the starting point, the researchers use literature, logical dialectics, field investigations, etc. to do the research and clarify the theoretical connotation of the "two mountains" that "the sky and snow are also invaluable assets", and restore the specific path of Jilin Province in promoting the construction of the "two mountains" theory in the ice and snow industry, which provides "Samples" and "Following" for making full use of the advantages of ice and snow resources in the cold region and develop the ice and snow economy.