The establishment of “dual carbon” goals exemplifies China's global commitment as a responsible sovereign and the methodical advancement toward these aims is illustrative of China's capable governance in countering climate transformation. The actualization of “dual carbon” targets is contingent upon the foundation of robust fiscal policies, and meticulous assessments of policy documentation are instrumental in reflecting the foreseen efficacies of these measures. The study employs text mining techniques to articulate evaluative benchmarks for fiscal policy scripts under the “dual carbon” framework and engages a bidirectional fixed-effects model to corroborate the linkage between fiscal policy implements and carbon emissions, alongside a holistic appraisal using the PMC-CRITIC index model. The research corroborates that fiscal instruments, such as tax reliefs and green fiscal transfers, significantly encourage the diminution of carbon emissions. The average PMC-CRITIC index of the policy specimens assessed is 0.62, indicating a level that is permissible yet indicating potential for further refinement. Of the reviewed policy samples, the preponderance adheres to satisfactory thresholds, with an ensuing tier demonstrating exceptional policy. The average evaluations of policy timeliness, nature, and evaluation are laudable, notwithstanding the necessity for ameliorations in the precision of policy objectives, the credibility of the policy objects, and the targeted applicability of policy tools. Accordingly, in the trajectory of impending policy development, there should be an amplification of the collaborative mechanisms both horizontally among sundry tiers of local governance and vertically across disparate bureaucratic strata, the adoption of a systemized approach to elucidate and resolve the fundamental dissonances in actualizing “dual carbon” objectives.