Abstract: As an important material basis to safeguard national strategic security, the exploration, liquidation, monitoring and management of strategic mineral resources are very important. At present, the statistics of strategic mineral resources in China focus on the overview of mineral sites, mineral reserves and development potential. The data obtained are fragmented and insufficient to social sharing. At the same time, the exclusive statistical caliber of strategic mineral resources has not been established. Therefore, based on the statistical system of natural resources balance sheet and the characteristics of strategic mineral resources, this paper summarizes and adjusts the existing sample tables to build the exclusive balance sheet of strategic mineral resources, and takes lithium resources as an example to conduct quantitative preparation demonstration. The conclusion of the balance sheet of strategic mineral resources is as follows: ① setting “resource consumption loss” account instead of “resource overconsumption” account in the balance sheet of strategic mineral resources can help some of the associated strategic mineral resources to be effectively measured; ② attach importance to and quantify the environmental and ecological function losses caused by the exploitation of strategic mineral resources in liability accounts, and set up separate “environmental pollution loss” and “ecosystem function loss” accounts; ③ compared with other statistical methods, the preparation of the balance sheet of strategic mineral resources can reflect the reserves and value composition more directly and truly, and the balance sheet of strategic mineral resources is more suitable for the continuous statistical control of the government and relevant departments. At the same time, when promoting the application of strategic mineral resources balance sheet in the future, the work of data collection and integration still needs to be improved, and even set up a special big data platform for strategic mineral resources to ensure the comprehensiveness, scientific and reliability of the announcement of the balance sheet of strategic mineral resources.