Global warming has been becoming a world-wide issue in which anthropogenic emission of greenhouse gases plays a main role. The emission processes of greenhouse gases have been drawn great concern by researchers domestically and abroad. Kyoto Protocol introduced the greenhouse“sink”, it would influence the completion of greenhouse gases and the implementation of quantified emission limitation or reduction commitment (QELROs). In this paper, recent advances on the greenhouse“sink”were reviewed and analyzed, include:①the definition, type , and account method of“sinks”of greenhouse gases;②types and account method on“land use change and forestry”;③the influence of human activities on sources and sinks of ecosystems such as forests, grasslands and croplands. The uncertainty on accounting the sources and sinks of greenhouses was analyzed too. Views on accounting national inventory and sinks of greenhouse gases were analyzed.