The government accounting department affects economic and social development to different degrees. Based on the sample of listed companies in the heavy pollution industry in Shanghai and Shenzhen A-shares from 2011 to 2020 in China, we examined the impact path of the government accounting function on the corporate environmental performance using the fuzzy set qualitative comparative analysis (fsQCA) method. We found that there are four main paths to promote the improvement of corporate environmental performance: government financial accounting function-government auditing function-promoted, government auditing function-government cost management function-promoted, and two kinds of government financial accounting functiongovernment auditing function-government cost management function-promoted. In summary, the high government financial accounting function, high government audit function, and high government cost management function are generally confirmed as the core conditions for improving corporate environmental performance in different paths. In addition, we notice the relativity of edge conditions. The government performance management function and government debt management function are regarded as marginal conditions in some subgroups, and their impact on corporate environmental performance is relatively small or negligible. It is difficult for a single government accounting function to play a role in promoting corporate environmental performance.