As global climate change and urbanization processes accelerate, the risks of compound disasters have significantly increased, rendering traditional disaster prevention facilities inadequate for meeting emergency demands under extreme scenarios. The “dual-use for normal and emergency situations" concept refined from China's pandemic prevention and disaster mitigation experiences provides innovative solutions to resolving the inherent conflict between the functional rigidity of urban spaces and the flexibility required for emergency responses. This study addresses the requirements for national space security and resilient city construction, focusing on theoretical framework development and practical implementation pathways for coordinated dual-use planning of urban underground spaces. By drawing on relevant construction experiences both in China and abroad, this study analyzes the development context and research progress of the dual-use planning and construction of urban underground spaces. It aims to optimize the layout of underground spaces, enhance their utilization efficiency, and strengthen cities' capabilities in responding to emergencies. A dynamic coupling mechanism between dual-use functionalities and underground space systems is proposed, and an integrated framework for dual-use urban underground space development is established. The research explores planning pathways for urban underground spaces under the dual-use concept from three dimensions: spatial governance, planning and design, and operational systems. This study provides theoretical support and methodological pathways for integrating underground space construction with the dual-use paradigm, and offers transferable pathways for integrating the dual-use concept with other specialized urban planning systems in China.