Abstract: The accounting system of ecological assets and liabilities is necessary scientific support for the performance assessment of ecological and environmental management. The current researches of ecological capital accounting give emphasis on the total quantity of ecosystem services while ignore the losses caused by ecosystem damages, place importance on the changes of ecosystem services while disregard the reasons causing the changes, and emphasize the use of 3S macroscopic technique while ignore the ground surveys of micro-ecological elements and quality evaluation of ecosystems. Therefore, the currently used accounting systems of ecological assets and liabilities are not able to meet the needs of the performance assessment of environmental management. An improved accounting system is needed to overcome the above-mentioned limitations and to solve the serious environmental problems caused by opencast coal mining in China. The new ecological capital accounting system including stocks, flows and liabilities related to human activities such as mining, land reclamation and ecological restoration is to be established. Methodologies were built based on the environmental impacts of different mining activities and various areas, combining with microscopic analysis methods and macroscopic techniques. The improved system can provide comprehensive information supports for the performance assessment of ecological management in the mining area, and promote the technological innovation of ecological capital accounting.