Abstract: Resource development and utilization system is a continuous improvement in the self-regulating system, as a subsystem of the environment has been deteriorating in recent years, particularly in the western region is fragile. In recent years, China's relevant policies constantly introduced and vigorously to protect the environment, but have little effect. To this end this paper from an economic theory and practice of protection of the two dimensions of strategy for the protection of the environment analysis, stressed the need to continue to strengthen the environment for administrative law enforcement, improve the tax system and the environment green tax and the establishment of mineral resources management information system.