Abstract: This article from mineral resource business accounting and enterprise communityresponsibility's relations' obtaining, abandons the expense in view of the mining enterprise the particularity, proposed that the present accounting standards the guidance are insufficient in the operation stratification plane, to a certain extent does not favor the standard mining enterprise to undertake the community responsibility, finally proposed abandons the expense calculation related suggestion and the measure to the mining enterprise, guaranteed that the mining enterprise can carry on the land reclamation and the geological disaster positively prevents and controls, promote social sustainable development, safeguard economic society harmorious development.