Research on China’s mineral resources balance sheet based on multi-perspective

The compilation of mineral resources balance sheet plays an important role in grasping the interaction between national economy-resource utilization-ecological damage-environmental benefits.This paper determines the mineral resources to obtain the value of mining rights and interests of gold，the use of mineral resources to confirm the use of resource assets and potential assets of two types of assets.Mineral resources direct liability with mine environmental management recovery fund embodied，indirect liability with direct market evaluation method，alternative market evaluation method and willingness value assessment method of the preparation of the program.And put forward the proposal to expand the scope of mineral resources and reserves，improve the accuracy of mineral resources mining industry parameters，improve the resource value evaluation system，and expand the impact of mineral resources balance sheet.