Abstract: In the context of networking industry competition，the boundary of mining enterprise can be extended; the concept of resource can be expanded，and the competitive advantage derive from the integration of resources. Based on the identification and classification of the mining enterprises' resources，the resources integration model of mining enterprises is built，and according to the thought about accounts setting，the resources accounts system of mining enterprises is designed in order to guide the process of resources integration for mining enterprises，improve their core competitiveness，and promote the sustainable development of mining enterprises.

Key words: Networking, Industry competition, Mining enterprises, Resource accounts system