The waste residue discharged from the production of compound phosphate fertilizer occupies large area of land and pollutes surrounding environment, which causes environmental problems hard to control. However, environmental pollution can be minimized and effective utilization of sulphur resources is achieved by employing phosphorus gypsum to make sulphuric acid and cement. In doing so, the economic, social and environmental benefits can be gained simultaneously and sustainable development of the phosphorus compound fertilizer industry is greatly facilitated.