Abstract: In the field of the environmental protection, the idea of "Co-responsibility of the Communist Party and the Government" has expanded the subject of the environmental accountability in China, and changed the pattern of China's environmental regulatory system. The idea is a major innovation of the environmental accountability in contemporary China, and "the Communist party and the Government" is specific to local Party committees and governmental official at all levels of the system and its leading members, "Co-responsibility" is the connotation of "shared responsibility" rather than "bear the same responsibility", as well as, the type of liability that includes political responsibility and legal responsibility. As a matter of fact, it is necessary to incorporate the idea of "Co-responsibility of the Communist Party and the Government" into the construction of environmental accountability because of the current situation of the political system of CPC leading the government, the institutional problems of the division of labor within the government and the lack of environmental responsibility of the Party committee in the law. According to the construction of contemporary China's environmental accountability, the realization approach of the idea can be described at least from the establishment of a clear responsibility for the CPC and government environmental responsibility division of the labor system, improving the leadership of the target responsibility assessment system, strengthening the environmental supervision institution and being serious about the environmental decision-making lifelong system.