Abstract: The Third Plenary Session of the 18th CPC Central Committee decided to “improve the national natural resource asset management system and uniformly exercise the ownership of natural resource assets owned by the whole people”, which is not only a major reform to improve the property rights system of natural resource assets, but also put forward new requirements for the reform of China’s natural resource asset management system.For mineral resources, the property rights relationship of mineral resources assets in China is fuzzy, the property rights system of mineral resources assets is imperfect, the ownership of the owner’s equity of mineral resources is unclear and the distribution is uneven, which affects the scientific preparation of the balance sheet of mineral resources to a great extent and hinders the construction of ecological civilization and the sustainable development of mineral resources in China.Starting from the reform process of China’s mineral resources management, this paper analyzes the problems existing in the ownership and distribution of mineral resources asset property rights, combined with its impact on the preparation of mineral resources balance sheet, and puts forward some suggestions for improvement to provide reference for perfecting China’s mineral resources asset property rights.