The discussion of integrated accounting for natural resources and economy under the frame2 work of sustainable development has received increased attention by the international society. By now ,two methods are noticable , one is so called“direct”method modifying the core system of the SNA itself with natural resource factors , and the other is so called“indirected (satellite) ”method which is to develop an SNA satellite system for integrated accounting. Based on the idea of the latter , linkage between natural re2 sources accounting and economy accounting is analysed in the three2in2one accounts system of core ac2counts , satellite accounts , linkage accounts in this paper.