Abstract: This paper conducted the research on the background, development, theoretical construction, indicator system and practical application of Sport Satellite Account(SSA).The result showed that EU countries constructed a systematical SSA framework by means of Vilnius sport concept, indicators such as sport added-value and resemblance test.Based on SSA, EU countries carried out the comparison between the sport industry and other domestic sectors, as well as the comparison of the sport industry among different countries and thus found the facts supporting the policy making for the sport industry.Meanwhile, EU SSA is characteristic of functional orientation, the consistency between the basic concepts and statistical methods, as well as the dynamic use and supply tables.