Abstract：With the development of economy, the baffling effects of the increasingly prominent environ-mental issues to the economic development have been widely noticed in the community. The environmental accounting appears with the national attention to the resources and environment. The paper gives a brief introduction to the need of the implementation of the environmental accounting, the particularity of the environmental accounting calculation and the existent problems of the implementation of the environ-mental accounting at present. Moreover, it advances some suggestions to the futher development of the environmental accounting in China.

Keyword：environmental accounting; economic development; environmental protection;