The proposed sustainable development strategy in China and the serious environmental problems, companies disclose environmental accounting information are needed to promote the improvement of the environment and achieve sustainable economic development. Tang Yulan's “Corporate Environmental Accounting Research”, which based on the theory of environmental accounting, environmental accounting elements of the recognition measure, the disclosure of environmental accounting information system issues, are studied systematically, both theoretically and practically in the development of corporate environmental accounting process inorder to construct a system of complete theoretical framework.