Abstract: The purpose of this study is to supplement and improve the statistical scope of environmental statistical survey and pollutant discharge permit system, and to expand the accounting content and pollutant indicators. By meticulously sorting out the differences between the two in terms of the scope, content, accounting technical specifications and methods,as well as deep analysis of the impact of accounting method differences on the pollutant source accounting results in combination with four typical industry cases, some targeted suggestions were put forward, such as supplementing the survey scope of the two, expanding the accounting content and pollutant indicators, refining the accounting requirements of the measurement method, integrating the technical specifications for pollutant emissions accounting as well as actively carrying out localized research and verification of emission production-emission coefficients.