In the report of the Third Plenary Session of the 18th Central Committee, it was clearly stated that the implementation of the accountability audit, speeding up the construction of ecological civilization, strengthening the responsibility for environmental protection, and establishing an accountability system for environmental protection. The accountability audit is a new extension of government audit in the function of state governance, which plays an important institutional role in regional environmental governance and has a deterrent effect on government officials in various regions. The main purpose of this paper is to review the theoretical basis of the accountability audit, to explore the mechanism principle of the accountability audit and the analysis of the accountability audit by the analysts. The conclusion is that the accountability audit is a new development of the national audit function, and providing a supervisory role in natural resources and the natural environment.