At present, "metaverse" has become a hot topic, and related enterprises are vying to layout. Recently, five departments including the Ministry of Industry and Information Technology issued the "Three Year Action Plan for the Innovation and Development of the Metaverse Industry (2023-2025)" (hereinafter referred to as the "Action Plan"), proposing to point out the direction for the development of the Metaverse industry at the policy level and promote the development of the Metaverse industry through measures such as building advanced Metaverse technology and industrial system. Industry insiders believe that gaming, social media, and industry have become the three major application fields of the metaverse, with vast space and potential. Currently, multiple companies have launched consumer grade VR head display devices, allowing users to wear VR devices and play immersive games, engage in online virtual socializing, and more. Unlike the exploration of virtual experiences in gaming and social media, industrial scenarios have relatively clear expectations for the metaverse, and industrial applications of the metaverse with problem-solving as the main goal can generate practical value. Multiple regions have launched development plans for industrial metaverse, accelerated the creation of industrial digital twin ecology, and cultivated the scenario of "metaverse+industrial internet". Some enterprises have promoted the implementation of intelligent software and hardware products in smart mines and smart ports. The relevant person in charge of the Science and Technology Department of the Ministry of Industry and Information Technology introduced that the metaverse is a comprehensive application of new generation information technologies such as artificial intelligence, blockchain, 5G, Internet of Things, virtual reality, etc. It is a future industry with broad space and huge potential. Developing the metaverse industry will greatly open up new scenarios, applications, and ecosystems for the digital economy, and cultivate new economic drivers. Especially in the development of an industrial metaverse that promotes the integration of virtual and real technologies, it will further accelerate the upgrading of high-end, intelligent, and green manufacturing, and is one of the important driving forces for the construction of new industrialization. The metaverse itself is not a technology, but a concept and concept that needs to integrate different new technologies, such as 5G, 6G, artificial intelligence, big data, etc., emphasizing the integration of virtual and real Shenyang, Executive Director of the New Media Research Center at Tsinghua University, believes that the metaverse is a new type of internet application that integrates multiple new technologies and combines reality with virtual reality. Zuo Pengfei, an associate researcher at the Institute of Quantitative Economics and Technological Economics of the Chinese Academy of Social Sciences, believes that the metaverse, as a carrier of the integration of virtual and real worlds, contains enormous opportunities for social, content, gaming, office, and other scene changes. Traditional digital technology companies and emerging startups both want to seize future opportunities. Balancing development and security has broad prospects for the development of the metaverse, while also facing challenges. From a technical perspective, technological limitations are currently the biggest bottleneck facing the development of China's metaverse, especially in the areas of mobile communication, big data, artificial intelligence, and other underlying infrastructure information technologies that urgently need to be improved. We should increase investment in basic information technology research and development, encourage and support relevant enterprises to strengthen basic research, enhance technological innovation capabilities, and steadily improve technological maturity, "said Zuo Pengfei. The Action Plan proposes that by 2025, breakthroughs will be made in metaverse technology, industry, applications, governance, and other fields, becoming an important growth pole for the digital economy. It aims to cultivate 3-5 globally influential ecological enterprises and a group of specialized, refined, and new small and medium-sized enterprises, and create 3-5 industrial development clusters; The development of industrial metaverse has achieved initial results, creating a batch of typical applications and forming a batch of benchmark production lines