This study tries to figure out the application and recognition of environmental accounting in Taiwan's hospitals in 2003. This paper focused on the teaching hospitals that have been graded at the area-level or above. The total samples are one hundred and nine and of which forty-four response. The reply rate is forty percent. The results of this study included that the degree of implement of environment accounting influence the recognition of response. Higher grade and large size hospitals have better environment performance. Hospital already applied regards little contribution of environment accounting. Manager sensed that the present accounting information is inadequate. The less interesting of manager level, staff resistance and unwillingness would be the most difficult factors to implement. There is no different among area, grade and size of hospitals refer to the application of environment accounting.