Abstract: Realizing the transformation and upgrading of agricultural mechanization and high-quality development is not only an important part of agricultural modernization and the construction of a strong agricultural country, but also an objective requirement for the sustainable development of China’s agriculture under the dual carbon goals.This paper explains the logic of the transformation and upgrading of China’s agricultural mechanization under the dual carbon goals from the perspective of political economy.From the perspective of system theory, ten paths of transformation and upgrading are put forward, namely, the targeted innovation of agricultural machinery equipment, the three comprehensive innovations of agricultural machinery equipment, the modernization of agricultural machinery equipment design, the integration of research and development and application of agricultural machinery equipment, the large-scale intelligentization of power equipment, advanced intelligence of operating equipment, integration of agricultural machinery and agronomy, low-carbonization of agricultural machinery and equipment, specialization of socialized services for agricultural machinery and new types of agricultural machinery management entities.