Abstract: Mineral resources are depleted natural resources, non-renewable, development and utilization have negative externalities, exploring the preparation of mineral resources balance sheets and promoting their management applications, which has important theoretical and practical significance for promoting the internship of XI Jinping ecological civilization.In view of the current unclear theory, different methods, technical inaccuracy, and incomplete data in the preparation of current mineral resources balance sheet, this paper draws on the domestic and international natural resources and environmental economic accounting theory based on the research of natural resources balance sheet.The technical method, combined with the management procedures of mineral resources reserves, transfer, income and governance, adheres to the national position and the equal rights and responsibilities, reshapes the mineral resources balance sheet preparation framework and measurement methods, and proposes to incorporate environmental changes into the economic growth evaluation system.The balance sheet will be managed by the Ministry of Natural Resources, and the countermeasures will be improved by improving the reporting rate and ensuring accurate and traceable results.