In this paper, the problems of bringing natural resources and environmental condition into accounting are discussed and lay emphasis on object measurement, imaging and disclosure in accounting report of environmental accounting. The author suggests that the environmental accounting is the necessary production of global economy for sustainable development in modern society; it is also a new ecological accounting subject formed by the result of environmental economies and accounting penetrating into each other. As a contribution of accounting circles to sustainable development, environmental accounting has become a hot topic in recent years.