Abstract: The law related to natural resources is an important basis for building a national natural resources governance system and improving governance capacity.The legislation of mineral resources is an important activity to adjust the social relations and behavior norms related to mineral resources.Mineral resources accounting serves the needs of mineral resources management and reflects the behavior and results of social relations of mineral resources.Mineral resources law is an important reference for the construction of natural resources accounting framework system.Through the analysis of the structure of mineral resources assets accounting, the concept and scope of mineral resources are defined in China’s mineral resources law.The ownership and mining rights of mineral resources are determined, which provides the basis for the subject, object, and scope of mineral resources accounting.This paper analyzes the impact of the legislation on asset accounting.According to the relevant content of legislation involving mineral resources assets accounting subject, accounting system, division of rights and responsibilities, and the confirmation of mineral assets and liabilities, this paper analyzes the impact of legislation on the statistical accounting of mineral resources assets, entrusted responsibility, mining rights accounting and liability accounting, and proposes the improvement of mineral resources assets accounting based on legislation.It is suggested that the basic system of mineral resources statistical accounting should be established, the market rights and responsibilities transaction and statistical assets accounting should be established based on the mining rights system, and the liabilities should be recognized according to the mining area restoration and mining legal liability.