Abstract: Environmental accountability，especially government environmental accountability，is the important guarantee for the smooth operation of environmental law.However，chaotic phenomena of government environmental accountability frequently appear in practice，confusing political duty and legal liability.To get out of the dilemma，healthy and perfect mechanism，emphasizing clear right and duty，should be built so as to strengthen government environmental accountability and greatly push the legal construction of eco-civilization.

Key words: government duty, environmental accountability, legal liability, political liability, environmental law