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tal audit cost, because do not comply with environmental laws and regulations to form a fine, and the loss caused by environmental pollution or to a third party for compensation, etc., when these costs as expenses included in the profit and loss, should be disclosed separately.

4 the problems existing in the enterprise environment cost accounting in the application

4.1 our country enterprise environment responsibility consciousness is not strong

Due to the current market competition is increasingly fierce, the pressure is more and more big, if too much to consider environmental protection spending will no doubt increase the cost of enterprise, thus reduce the profitability of enterprises, so enterprises does not take the initiative to consider environmental problems. Even considering the environmental problem, the most important factor in promoting and pressure from the government, as the main users of environmental information is still a government department, they use these information to make relevant policy and legal, tax and other rules in order to improve the environment, but itself is not the direct benefits to the enterprise. So most companies don't want to take the initiative to disclose environmental information, or even disclosed some, also do not have relevant standards to measure their information quality, not trusted by the public.

Water pollution governance back many enterprises did not pay off, the new account and owe, illegal incident, some has shut down polluting companies back from the dead, sewage FuPai situation has happened repeatedly. Illustrate the moral concept of corporate environmental responsibility is not strong, heavy economic light environment of ideas and common behavior such as 'treatment after pollution', a lot of enterprise environmental cost accounting is not recognized in the establish and perfect the system of Chinese environmental information disclosure of the important role of.

4.2 financial personnel professional quality is yet to be improved

Environmental cost accounting is the accounting, environment, ecology, ecological economics and sustainable development of the emerging interdisciplinary, and the corresponding environment cost is the human and the natural environment, involving the environment, economics, sociology, and many other disciplines, the study of its accounting must needs across a variety of disciplines, form a knowledge of the multidisciplinary team of researchers. Especially because of the complexity of the environment cost quantification, so need interdisciplinary personnel involved. So under the environmental accounting system, must improve the quality of the research team, establish a team of designers, engineers, production management, environment management, financial and accounting personnel team with compound functions, etc. But at present our country accounting personnel basically consists of accounting, finance, audit and other related professionals, general lack of the corresponding environment, ecological and sustainable development aspects of professional knowledge, which greatly restricted the effective implementation of environmental cost accounting system in our country. So our country must also strengthen the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。