Abstract: The price of mineral resources assets is an important prerequisite for realizing the value of resources, finding out the bottom line of mineral resources assets, and implementing the management of mineral resources assets. In order to further improve the estimation method of mineral resource assets, and solve the problems of incomplete price level adjustment factors and difficult value selection in the pilot work of inventory statistics in Chongqing City, this paper is combing the base price of mining rights transfer and the research on the factors affecting the inventory price of mineral resource assets. In the current situation, based on the actual situation of the three major divisions of Chongqing City, through the addition of new factors, deepening factors and simplified factors, it further proposes mineral product prices, mineral resource endowment conditions and mining technical conditions, transportation conditions, regional economic development, regional ecological functions and mineral products. Six adjustment factors that affect the price level, such as supply and demand. Taking limestone for building materials in Chongqing City as an example, the asset price adjustment coefficient of limestone for building materials in each region is obtained through the expert judgment method: 1.18 in the main urban area, 1.05 in Northeast Chongqing City, and 0.85 in Southeast Chongqing City, this lays the foundation for accurately estimating its economic value. At the same time, the adjustment factor proposed in this paper is also valuable for the construction of other mineral price level adjustment coefficients in Chongqing City. It provides technical support for the economic value estimation of mineral resource assets in Chongqing City, and establishes and improves the economic value of mineral resource assets realized by owners’ equity accounting system.