What is the relationship between the Emei taphrogenesis and Emei mantle plume? How did it influence the Permian gas accumulation in the middleupper Yangtze Area? What is the significance of the study of taphrogenesis and mantle plume for the oil and gas exploration in Tarim Basin and for developing new oil and gas resources? These are complex and challenging problems. Based on severalyear researches on Emei taphrogenesis, this paper uses previous study results of the Emei mantle plume to probe into the relationship between aulacogen formation in the northwestern margin of Yangtze Plate and Emei mantle plume and the impacts that thermal actions generated by Emei mantle plume on the source rock transformation and highquality reservoirs. By the comparison of tectonic evolution of Tarim and Sichuan basins, it is suggested that the research and prospecting of Tarim Basin should strengthen the study of how the taphrogenesis and mantle plume influenced the hydrocarbon accumulation. Meantime, exploration of abiogenic oil and gas resource should be promoted by the study of these twobasins mantle plume in order to discover new oil and gas resources.