Abstract:Implementing environmental accounting will optirnize resource allocation,protect the environment and thus push sustainable development strategy of China forward. However,it requires the support of national macro-economic policies. The internalization of environmental cost will change the price system of resource products, which in turn have profound influence on national economy and trade. Therefore, In order to implement environmental accounting,different sectors should work in collaboration with one another.Besides,the support of macro-economic industrial policies combined with econonmic,administrative and legistative means should be needed and tentatine and feasible methods should be applied.