The accountancy of the environment take currency as main calculate unit, with relevant environment law, laws is basis, research economy development and environment resources of of relation, calculate, record pollution of the environment, environment prevention and cure, development, make use of of cost expenses, and to business enterprise management process in to social milieu of maintenance and development formation of the performance carry on reasonable calculate with report, comprehensive valuation environment results and environment activity to business enterprise finance result influence of a newly arisen academics.