The invention provides a neutral resistance mutation circuit measuring and recording device, comprising a shell provided with an operation panel and a plurality of connection terminals, and a mutual inductor in the shell and connected with the corresponding connection terminal and a measuring and recording system in the shell and composed of a central processing unit and input module, output module, data storage device, signal sampling module, communication module and clock and load-loss memory module respectively connected with the central processing unit. The neutral resistance mutation circuit measuring and recording device can monitor the work condition of ground resistance and three-phase equilibrium of power utilization network and failure condition, therefore the ground resistance is ensured run at good state and record data to provide reference for fault analysis and play important action for normal operation and routine maintenance of ground resistance of transformer substation. At the same time the cost of measuring and recording device is low, so that the measuring and recording device can be widely mounted on the transformer substation of 35 kilovolt.