In this paper the author's main argument is that the natural resources are endowed with value. To establish this conception is a basic countermeasure for solving the problems of resources and ecological environment. The natural resources are the material base of economic and social development, and therefore they are also assets. We should set up a resource assets out-loog, establish regulations of assets management, strengthen the property right management, seperate the right of ownership from the utilizat on right, and put into effect a pay system of resource utili?ation and resource transfer. The industialization of natural resources should be carried out in the course of the natural resources reproduction. The accounting of natural resources should be made and it should be incorporated in the accounting system of the national econo-ym. These are some basic problems in the protection, exploitation, and utilization of natural resources and are also the problems that should be considered and emphasized in the regulariza-tions and legalization of the assets management of natural resources.