Construction of county ecological civilization is the key topic of the 18th National Congress, the 1st Session of the 13th National People's Congress to enshrine "ecological civilization" in the Constitution. Establishing reasonable ecological compensation policy and audit on the departure of the governmental officials is a fundamental problem in the construction of county ecological civilization. Eco-Assets is a natural resource for the production and provision of ecological products and services. The ecological asset accounting can effectively reflect the change of physical quantity and the effect of ecological compensation in ecosystems. This study took Miao Autonomous County of Pingbian as an example, which is National Key ecological Function area. We built an accounting index system and method for the county's Eco-Assets, carried out Pingbian County's Eco-Assets accounting, and combined ecological compensation to analyze the county Eco-Assets changes. The results showed that: (1) Pingbian County Eco-Assets accounting could be divided into 4 kinds of ecosystem accounting including forests, shrub, grasslands, and wetlands. (2) In 2015, Pingbian County Eco-Assets Index was 1.09. Forests and shrubs occupied the main position, which accounted for 95.48% of the Eco-Assets of the year. Since 2000, the Pingbian County Composite index of Eco-Assets decreased by 16.48%, with forest and grassland decreasing significantly by 20.1% and 12.45%. (3) Since 2000, ecological protection project and urban expansion have been the main reasons for the change of Eco-Assets, and the continuous increase of ecological compensation investment has provided a good environment for the smooth construction and implementation of ecological protection project. The study showed that the land use data and the existing environmental monitoring data could basically support the accounting of a county's Eco-Assets. In addition, the change of Eco-Assets in county area could reflect the effectiveness of ecological protection project. It not only provides an important basis for the implementation of audit on the departure of natural resources assets, but also provides scientific support for the ecological compensation policy.