Abstract: Utilizing agricultural waste resources is an effective approach to controlling agricultural non-point source pollution, increasing farmers’ income, improving rural living environments, enhancing supply capacity of agricultural ecological products, and ensuring national food security and ecological safety. It is a key component and intrinsic requirement for achieving green agricultural development. This paper constructed a theoretical framework for the utilization of agricultural waste resources from both macro and micro perspectives to provide theoretical support for better promoting the utilization of agricultural waste resources. From the perspective of resource economics, the development and rational allocation of the potential value of agricultural waste is an important way to alleviate environmental pollution and resource crises. From the perspective of circular economy, the utilization of agricultural waste resources aims to achieve minimal waste discharge with the least natural resources input, thereby an economic development model is adopted to minimize environmental harm or destruction. From the perspective of ecological economics, the utilization of agricultural waste resources realizes resources monetization, and the internal recycling of agricultural resources also helps to alleviate the pressure of agricultural production on the ecological environment. Therefore, the rational utilization of agricultural waste resources can bring economic growth effects, environmental ecological effects, and social welfare effects, achieving an organic unity of economic, ecological, and social value. The development direction for the utilization of agricultural waste resources is marketization, commodification, and scaling up. The path to achieving this is through marketization, gradually integrating micro-entities and promoting their evolution into agricultural companies. Currently, there are still issues in the utilization of agricultural waste resources, such as low comprehensive utilization rates, low market operation levels, and an incomplete support and guarantee system for technology, talent, policies, funding, and organizational support. Therefore, it is necessary to strengthen the market-oriented development of agricultural waste resources utilization, and improve the support and guarantee systems for technological innovation and development, funding investment, talent construction, policy support, and organizational guarantees. This will enhance the comprehensive utilization rate of agricultural waste resources, better promote the green transformation of agricultural development, and form a green, low-carbon, and circular sustainable agricultural development model, and this will contribute to the construction of a strong agricultural nation.