Abstract: It is accepted by more and more researchers that the government should safeguard the life-right of the generalized stakeholders and make it as the aim of environmental regulation. But how to realize it is always the difficulty. Because the accounting control has the characteristic of fundamentality and reality， it is one of the best realizing mechanism. This paper designs the assessing index framework by measuring the ecosystem equity， which can make the firms take the initiative to have environmental control behavior and safeguard the right of life efficiently.