Abstract: Resource and environment are the important material basis for social-economic development. “Population, resource, environment and development” has become an important issue concerned by the world over. It has important significance for promoting sustainable development of social economy to carry out resource and environment accounting and put it into the system of national accounts. The paper has made discussion on how to carry out resource and environment accounting in our country with the main contents as follows: resource and environment accounting as an expansion and adjustment of current SNA, difference between natural resource and resource capital. Real accounting of natural resource and value accounting of resource capital, classification accounting and composite accounting, statistical criteria and tabulation, etc.