Compilation of balance sheet for minerals resources is an effective way to auditleaders after they leave and to manage natural resources. This paper introduces the environmental property classification and mineral resource and reserve code in SEEA 2012. China is using“Mineral Resource and Reserve International Code”,in which resource and reserve quantity is the remaining volume in each accounting period end, equal to inventory in the beginning period plus added volume minusdepleted volume in this period. The value of mineral resource and reserve is calculated by its NPV. This paper attempts to compile balance sheet of China's mineral resources and studies its significance, aiming at providing references for China to compile balance sheet of mineralresources.

Mining enterprises are responsible for meliorating the mine environment, but how to improve the investment quality and profit is a crucial point. This paper discusses the problems in investment decision of mining enterprises in meliorating environment, based on a case study, presents some suggestions using the real option rather than the NPV, attempting to provide some reference for China’s mining enterprises to make investment decision in meliorating environment.