In the past few years, international environmental destruction events caused by globalization management of transnational corporation occurred frequently, such as the Gulf of Mexico oil leakage event. A unified and efficient international environment responsibility system is urgently needed to international society. Therefore, the study on transnational corporation’s liability undertaking of international environment responsibility has urgency and reality. To begin with, this paper summarizes the realistic predicament and application obstacles of existing international environment responsibility mechanism, and then analyzes and points out the development trend and existing problems of transnational corporation’s liability undertaking of international environment responsibility, and finally puts forward some constructive suggestions about reconstruction of new international environment responsibility mechanism of transnational corporation with multiple responsibility subjects, interests balanced and system perfection.