The　System　of　National　Accounts　(SNA)　and　Integrated　Environmental　and　Economic　Accounting　(SEEA)　published　by　the　UN　are　the　programmatic　documents　of　national　economic　accounting　theory,　and　can　be　deemed　as　the　criteria　by　theoretical　and　practical　workers　in　the　national　economic　accounting　all　over　the　world.　This　paper　deals　with　the　methodologies　or　methods　to　measure　environments　and　resources　in　an　accounting　population　and　in　the　activities　of　industrial　production,　and　probes　into　the　general　formula　of　the　key　matrix,　comprehensive　matrix,　and　the　calculating　model　for　measuring　resources　in　the　process　of　industrial　production.　The　paper　examines　the　usefulness　of　the　methodologies　designed　by　the　empirical　application,　so　as　to　enrich　the　accounting　theory　of　environmental-economic　and　guide　the　accounting　practice　in　China.