Abstract: Mineral resources survey is a basic work, which mainly serves the value accounting of mineral resources and the preparation of mineral resources balance sheet.It is an important realization path and guarantee mechanism for “finding out the family background”.Therefore, the rationality and accuracy of mineral resources survey results have an important impact on China’s mineral resources security and economic and social sustainable development.Mineral resources investigation is the basis of mineral resources accounting and the preparation of mineral resources balance sheet.Only by investigating the quantity, quality, distribution and development of mineral resources accounting elements, can we further select accounting methods and show the value of mineral resources through economic means.However, due to the concealment, non-renewable nature of mineral resources.The special attributes such as exhaustibility, scarcity and uneven regional distribution lead to the particularity of mineral resources investigation.Combined with the important role of mineral resources survey in the process of mineral resources value accounting, this paper analyzes the significance of mineral resources survey, in order to provide direction for the development of mineral resources survey in China, and also provide reference for the preparation of mineral resources balance sheet.