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Environmental costs from a brand-new Angle to analyze the costs and benefits of the enterprise, the enterprise according to the new pattern for management decision making and management. Perfect environment cost management system can make the enterprise managers to identify and quantify the environmental costs, to provide information for product structure, product pricing strategies, also can be used in the enterprise cost allocation, investment project evaluation, process design, etc. From their own interests, and improve the cost consciousness is very beneficial to the environment.

Environmental cost accounting in western countries is developing rapidly, and the environment cost information in the country's macro environment management and micro operation of enterprises play an important role in closely related. Our country is still developing countries, is much less than the western countries strict environmental regulations, environmental protection concept is not deeply rooted in the hearts of the people, the demand for environmental cost information both in the government macro management and micro enterprise operation also not urgent, objectively formed the situation of research and application of the environmental cost is not optimistic. But in the long run, this will become our country government environment and one of the important factors that must be considered in business decision-making. At present, the environmental pollution in our country is still in further deterioration, environmental pollution situation in quite a few areas is still didn't get effective control, and attaches great importance to the enterprise environment cost is few. And, from managers to employees of enterprises lack of a will the consciousness of environmental costs into the scope of enterprise cost accounting, cost to the environment of neglect makes the environment cost accounting in our country is far behind the western developed countries.

5.2 to establish and perfect relevant laws and regulations and environmental accounting basic standards

At present, our country's legal provisions on environmental protection mainly related provisions in the constitution, environmental protection, etc., in general provisions on the environmental protection standard is not enough in-depth and meticulous, enterprise's environmental cost accounting results in no unified basis. In addition, the hair part of the environmental protection law of the lack of accounting practical, enterprise fulfill the obligations as stipulated in the laws related to certain economic cost is certain, these need to be reflected in the accounting practice, accounting standards must be in relation to the environment of the enterprise of the related business processes make that clear. Moreover, less non disclosure of heavy pollution industry, corporate disclosure content is not wide, do not have a unified forms such as the status quo, can be improved through the strengthening of environmental regulations.

First of all, the government should be issued as soon as possible and improve the industrial policy is beneficial to environmental protection, finance and tax policy, price policy, building ecological environment evaluation system and compensation mechanism, stren本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。