Abstract: In China, the requirement and procedure of information disclosure of mineral resources and reserves in the capital market of extractive industry are as the same as the general industry.In the annual report, the data sources of mineral resources and reserves are inconsistent, the information disclosure is not classified and the position of information disclosure is not fixed.Disclosures in interim reports are either too professional or too general.The information disclosure does not conform to the basic principles of “truthfulness, completeness and accuracy” and the general provisions of “terse, concise and easy to understand”.In view of the present situation and problems with regard to information disclosure, this paper suggests that relevant ministries and associations collectively introduce new policy as “accounting standards for solid mineral resources”, and that the CSRC formulate special rules for “mining industry”, so as to improve the disclosure procedure on the basis of the existing conditions.In addition, from the point of view of improving the specific operation of existing conditions, we suggest that the stock exchange clarify the basic principles of disclosure of mineral resources and reserves information and improve the present situation.There are relevant guidelines and documents to standardize and improve the disclosure of mineral resources and reserves information in annual reports, to clarify the requirements for the disclosure of mineral resources reserves information in interim reports, and to pay particular attention to the emergent disclosure of significant changes in mineral resources and reserves.