Coordinating the relationship between economic development and ecological environment protection is the key to carry out new development idea and build ecological civilization. From the point of enterprise accounting the traditional accounting idea can’t adapt to the demand of information disclosure for modern resource-based enterprises，who need urgently to build perfect green accounting system. Green accounting which takes environmental protection related business as its object and disclosures it in its financial statements can urge the enterprises pay more attention on environment protection，analyze the financial situation of the enterprises more scientifically and fully，which is conducive to the green and sustainable development of the enterprises. Combined with the present situation of resource-based enterprises in Shanxi Province and taken Taiyuan ISG，Shanxi as an example，this paper analyzes the green accounting proceedings，green accounting and information disclosure in recent years，and gives policy advices about green accounting of the resource-based enterprises.