The factors affecting atmospheric environmental capacity were introduced, and the common accounting methods of atmospheric environmental capacity were discussed. The influencing factors of atmospheric environmental capacity can be divided into natural factors and social factors. The former includes meteorological factors, geographical factors and environmental background concentration, and the latter includes pollution source layout, pollutant emission types and characteristics, environmental target value and external pollution sources. The accounting methods include the A-value method, linear programming method, model simulation method and system dynamics method. The A-value method is mainly used for macro guidance, but has accounting deviation caused by ignoring natural factors such as dry and wet deposition and chemical reactions. The linear programming method is suitable for formulating the environmental quality improvement plan in the area, but it cannot solve the non-linear problem. The model simulation method can take into account a variety of influencing factors and is mainly used for provincial environmental capacity accounting, but its technology, operation and calculation are relatively complex. The system dynamics method simplifies the calculation process, and considers the socio-economic impact. It is more suitable for multi-objective planning model and compound air pollution problems. During the calculation process, it is suggested to fully consider the influencing factors, sorted them by importance, select the appropriate accounting method and obtain more accurate atmospheric environmental capacity data.