The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm,thus makes further lawful and fair transactions,but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety.This paper founded a multidimensional value accounting system,which included physical accounting,value accounting and quality index accounting;individual accounting and total accounting;quantity accounting and quality accounting. The value evaluation and accounting of crop germplasm not only provide the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety.This paper established a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.