Abstract: The key of mining property problem is the inconsistency between administrative monopoly supply and market demand，the solution is clear out the causes of the contradiction between government and enterprises.Firstly this paper collects the cases of such contradiction and explore the conflict manifestation; Secondly establishes mining property estimation formula，and then analyses the contradiction of mining property on supply and demand in macro level; Thirdly based on existing systems，demonstrates whether the contradiction can be alleviated; Finally from the angle of accounting system，it analyses mining property contradiction in micro-enterprise level.Research indicates that improper matching between supply and demand is the root of contradiction and the defect of management mechanism and accounting system aggravate the contradiction.

Key words: Mining property contradiction, Macro supply and demand, Management system, Accounting system