Starting from the statutory responsibility list, this paper constructed a governance framework of “government supervision, primary responsibility of enterprise, and closed-loop post responsibility” and proposed a closed-loop mechanism of “clarifying responsibility through lists, fulfilling responsibility through processes, supervising responsibility through digitalization, and demanding accountability through performance”. Furthermore, this paper conducted mechanism implementation and effectiveness evaluation by taking governance of third-party construction damage, safety management of user side, and smart gas construction as typical scenarios. Results indicate that the coordination of “two lists” and institutional tools such as licensing access, law enforcement supervision, information platform, and emergency linkage can significantly improve the quality of enterprise responsibility fulfillment and supervision penetration and promote the transformation of gas safety governance from post-event disposal to pre-event prevention. Meanwhile, this paper provides an operational list and quantitative indicators for the coordination between government and enterprise, providing a reference for industry governance and policy formulation.