Abstract: There are many types of subsoil resources, and resource utilization methods and management supervision involve many resources laws and regulations.The management of subsoil resources must not only consider the economic and public interests in the utilization of subsoil resources, but also fill the management gap and improve the institutional system.This article introduces the basic concept and scope of subsoil resources, compares the legislative experience of the late Qing Dynasty, the United States, Australia, and Russia, and collates the current laws and regulations on subsoil resources in China.This article analyzes and evaluates The Mineral Resources Law, The Property Rights Law, The Water Resources Law, and The Resource Tax Law, etc.on the subsoil resources in the current law.Finally, it puts forward specific suggestions on the practice of the unified management of large resources in China, including clarifying the legal concept of subsoil resources, constructing a subsoil resource planning and reserve management system, and improving the subsoil ecological compensation system.Through discussions on the planning of subsoil resources, ownership of subsoil resources, resource legislation, specific code of conduct, it provides a reference for the related legislative amendments of subsoil resources.