Existing green national accounting systems are too complex to operate,hardly be used for,less comparability,which makes the system falling into an awkward condition that couldn't be universal applied all over the world.After careful analysis of some primary attributes of national accounting,the author proposes that the following four principles should be the basic rules for establishing the system of green national accounting: sustainability,utility measurement,comparability and data procurability.Further more,a new green accounting system called "zero discharge" national accounting is proposed based on total social utility measurement.