Abstract: The preparation and research of the balance sheet of natural resources in China has promoted the work of finding out the family background, value accounting, clear property rights and resource capitalization of natural resources, marking a major change in the management system and mechanism of natural resources in China.It is also a major innovation from “management” to “governance” of natural resources assets in China.As the precious wealth of the people of the whole country, the value accounting of mineral resources assets is an important prerequisite for realizing the value of resources and then carrying out the asset management of mineral resources.It is not only a major basic work serving the unified management of natural resources, but also an important starting point for government managers to reasonably and effectively manage the mineral resources in the areas under their jurisdiction.Mineral resources value accounting is a comprehensive consideration of social, economic and ecological benefits.It is the realization path and guarantee mechanism of mineral resources value.This paper combs the related concepts of mineral resources and mineral resources assets, defines the value of mineral resources assets, and summarizes two accounting methods of mineral resources assets value, in order to provides reference for the capitalization and capitalization of mineral resources in China.