Fisheries resources is an kind of important marine natural resources, its output accounts for about 50% of China’s marine economy. At present, China’s coastal fishery resources is in the state of overfishing, although fishing production is high but the individual catch become smaller and younger, and its sustainable development level is in low, the above problems are not really reflected in the existing national economic accounting system because of the lack of value accounting for fishery resources assets. Since the fishery resources have the characteristics such as hidden, migratory and shared, which make fisheries resources accounting face with many difficulties. Based on the theories and methods of natural resource accounting, combined with characteristics of fisheries resources, the paper propose the accounting methods and procedures for fishery resource, which will provised some guidances for sustainable use and scientific manage of fishery resources.