In　this　work,　a　dual-controlled　tunable　broadband　terahertz　(THz)　meta-absorber　based　on　phase-change　materials　and　checkerboard-shaped　graphene　arrays　is　theoretically　investigated.　Due　to　the　rotational　symmetry　of　the　design,　the　absorption　spectrum　of　this　metasurface　is　polarization-independent　and　maintains　good　properties　over　a　wide　range　of　incident　angles.　During　the　simulation,　by　changing　the　conductivity　of　vanadium　dioxide　(V02),　the　dynamic　adjustment　of　the　absorption　amplitude　between　0.32　and　0.99　can　be　achieved.　In　addition,　the　peak　absorption　efficiency　of　the　absorption　spectra　can　be　gradually　increased　from　0.38　to　0.99　by　independently　changing　the　Fermi　energy　of　graphene　in　software.　Furthermore,　the　physical　absorption　mechanism　is　explained　in　detail　by　introducing　the　impedance　matching　theory.　Therefore,　the　designed　dual-controlled　meta-absorber　opens　up　possible　avenues　for　efficiently　manipulating　THz　waves　in　a　single　meta-device.