Abstract: All enterprises in separate mining areas have special fixtures, i.e. land assets. Unlike other assets of enterprises,land assets not only do not loss in value with time but it rise in value with time. By using Marxist differential land rent principle, this paper discusses value adding of land assets of enterprises and its causes, introduces the relationship between land assets of enterprises and differential land rent II, and presents the basic principle and specific methods of enterprise land assets management with differential land rent principle under market economic conditions.