Based on the statistical data from 2014 to 2018, combined with the weighting of entropy method, a quantitative evaluation has been made of the practical effect of the “Theory of Two Mountains” with 14 cities and prefectures in Hunan Province as the research object. The conclusions are as follows: the practical effect of the theory among 14 cities and states in Hunan Province shows that Chenzhou and Changsha have scored the highest mark, while Loudi has been given the lowest rating, with the other cities and states diverse in ranking but of little significance. In terms of ecological resources, Chenzhou is the most abundant one while Xiangtan exhibits the most obvious disadvantages; in terms of environmental status, Xiangxi Prefecture is in the best in condition, while Shaoyang is under the greatest pressure. Changsha has the highest level of economical and social development, and Shaoyang is ranked at the bottom. In terms of management response, Chenzhou is the most outstanding, Xiangtan is the second and Zhangjiajie is the worst. Huaihua is characterized with the minimum environmental potential, while Changsha is leading the head of the entire province.