Through qualitative and quantitative analysis based on the existence of excess profits derived resource companies, this article on resources tax reform system, resource revenue distribution model and resources to develop and improve accounting standards put forward some countermeasures and suggestions. 通过在定性和定量分析的基础上分析得出资源类企业存在超额收益,本文最后对资源税费改革制度、资源收益分配模式和资源会计准则的制定和完善上提出了相关的对策和建议。