Abstract: This article has limited concept of the mineral resource development compensation, and carried on the analysis to economical relations of the mineral resource development income assignment.The construction of mineral resource development compensation system has mainly manifested in three aspects: One, perfect paid use system of mineral resource, enhancement country regulation ability; Two, perfect benefit assignment system of mineral resource development, and to basic unit, countryside and social enterprise incline. The income of central committee needs to develop the area of the mineral resource and the western area incline; Three is the environmental protection and the ecology restores compensation system and so on.And proposed construction frame on mineral resource development compensation system of our country.This article points out the difficult which our country compensation system of mineral resource development is the mineral resource price structure system reform and the mineral resource taxes and fees system reform