Sustainable development can transform the profit goal of an enterprise into the goal of maximization of its economic, environmental and social benefits, and the combination of sustainable development theory with management accounting can further promote the realization of the goal. In this paper, the enterprise management accounting reporting system under the sustainable development theory is established from the three dimensions of economy, environment and society, and Baosteel is taken as the subject for elaborating the governance framework and stakeholders of sustainable development, and analyzing the goal of the management accounting reporting system, as well as the contents about economy, environment and society in the management accounting report. Therefore, this paper has a practical guiding significance to the value-added efficiency and sustainable development of the enterprises adopting the management accounting report. 

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