This paper selects 12 listed companies from the 38 companies that have been given the honor of Environmental Friendly companies as the samples, and one company in the same industry as the matched samples. We found out that the environmental control from government is the primary factor which improves the environmental performance. The environmental accounting control from the companies inside can also improve the environmental performance. But because of lack of the perfect framework of environmental accounting control, the environmental accounting control can not take effect with the government environmental control. Therefore it becomes an emergent issue to establish the perfect framework of environ mental accounting control. We also found out that the companies often at sacrifice the environmental performance for better financial performance.