随着科技创新助力“双碳”目标的持续推进，领先企业面临着既要满足绿色合法性要求又要维护关键技术差异化优势的战略平衡困境。为破解这一困境，本文基于最优区分理论，以远大为案例分析对象，构建出领先企业突破绿色关键技术的最优区分过程模型。研究发现:第一，在突破绿色关键技术过程中，领先企业的合法性经历了从创建、增补到扩展的演变，并呈现出“由无到强”的进阶逻辑，而差异化经历了从技术定义、类别创建到制度设计的演变，并呈现出“由技术到制度”的升阶逻辑。第二，随着合法性与差异化的阶段性变化，二者间最优区分机制相应地由阈值协奏、整合协奏向补偿协奏演进。第三，随着最优区分机制的有序推进，领先企业绿色关键技术突破实现从多端突破到价值提升的“由前端至后端”的技术连接，再到底层重构的“由浅层至底层”的逻辑赋新。本文既从最优区分视角拓展了绿色关键技术突破过程的理论边界，又从技术突破情境丰富了最优区分理论。

With the continuous promotion of "dual carbon" driven by technological innovation，leading enterprises find themselves in a dilemma. They must not only comply with the requirements of green legitimacy but also uphold crucial differentiators in breakthrough key technologies. To address this issue，based on the optimal distinctiveness theory，we analyzed the case of Broad and constructed an optimal differentiation process model for leading enterprises to continuously make breakthroughs in key green technologies. Our findings revealed that:First，in their pursuit of breakthrough key green technologies，leading firms exhibit a progressive consolidation of legitimacy，moving from initial creation to augmentation and，finally，expansion. Concurrently，their differentiation evolves from a technology-based focus to an institutionally-defined strategy，encompassing technological definition，category creation，and ultimately，institutional design. Second，this staged evolution of legitimacy and differentiation results in a corresponding shift in the optimal differentiation mechanism. This mechanism transitions from threshold orchestration to integrative orchestration，and ultimately，to compensatory orchestration. Third，this refined differentiation mechanism facilitates a transition in technological breakthroughs，progressing from multi-dimensional advancements to enhanced value creation—a shift from upstream to downstream value—culminating in fundamental technological innovation that alters the very foundation of the system. This paper not only expands the theoretical boundaries of the breakthrough process of key green technologies from the perspective of optimal distinctiveness，but also enriches the optimal distinctiveness theory from the context of technological breakthroughs.