This study attempts to evaluate socio-economical impacts due to consumption of resources and energy with rapid industrialzation in East Asia by means of Environmental Accounting System and to discuss about sustainable industrial transformation. Firstly, we highlighten the basin of Chang Jiang and Pearl River with Open Economic Zones in Coastal Delta and Backward Basins in China. In addition, we look into the regional and industrial profiles of both basin -especially Shanghai and Guangzhou through statistics data. Secondly, we calculate environmental load (i. e. Carbon dioxide and Sulfur oxide) induced by inter-transaction of goods and services in Shanghai and Guangzhou by using the accouting system.