Abstract: In accordance with the basic principles and methods of Information Theory,this article proposes to research and analyze neural coding by using the minimum mutual information principle and the maximum entropy principle.In this paper,firstly,we elaborate their basic principles.Next,we highlight how the minimum mutual information and maximum entropy principle are used to measure the information in neural responses.Studies show that neural information expression and energy utilization rate are closely related,and the fact that highly evolved nervous system on energy consumption is strictly compliance with the two basic principles-economy and efficiency.In order to verify the relation between the neural information processing and energy utilization,this paper put forward a new concept used to measure the efficiency on energy utilization when the neural system follows the maximum entropy principles.Finally,we demonstrate a conjecture that the consumed energy in nervous system reflects the inherent law of neural information energy through the numeric calculation.It lays an important foundation for the further study of a new neural information processing principle—energy neural coding.