Abstract: The purpose of this paper is to study the efficiency gap and influence factors of mineral rights accumulation in China based on SBM-Tobit model. Results indicate that the eastern and central region of China have made significant efficiency improvement, while the western region played flat. There are distinct correlation among efficiency gap and mineral rights accumulation, technology progress, economic structure and level of resource tax collection. So, we should focus on redesigning the spatial or sequential distribution of mineral rights for the short time, and revising the level of resource tax collection as well, avoiding racing to the bottom in the long term.