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sources of income to estimate. For example can be used to per mu of land to use efficiency to calculate the contaminant erosion damage. When environmental elements was calculated directly by the use of market information to the existing problems, the opportunity cost method is an effective way, it can be used for enterprise production covers an area of water shortages, caused by waste causes such as the economic loss measurement.

3.3 enterprise environment cost accounting information disclosure

3.3.1 environmental cost information users

The universality and diversity of enterprise environment activities determines the diversification of information users of environment cost, and environmental cost information to the user's demand to a certain extent determines how to build a suitable system of enterprise environmental cost method. Users of enterprise environmental cost information is divided into internal users and external information users, the internal managers and employees, and external information users is big to the state organs, financial institutions, small to social masses.

3.3.2 rainfall distribution on 10-12 environmental cost information disclosure form

Considering our country's basic national conditions, draw lessons from international practice, our country enterprise environment accounting information disclosure system should have its unique pattern. According to the actual situation of our country enterprise, can according to the enterprise pollution levels adopt different disclosure model respectively.

(1) 'light pollution' enterprises can adopt the narrative report way, namely in the form of informal or caption enterprise environmental activities on enterprise financial and the influence of the society as a whole, this is the simplest way to report enterprise environmental activities.

(2) 'general pollution' enterprise in the accounting statements on the basis of the original add some environmental protection projects in environmental accounting information disclosure, can also choose to interpret them in the notes.

(3) 'heavy pollution' is the key unit of environmental information disclosure of enterprise industry will, its form and content of environmental information disclosure should be the most comprehensive. It needs a separate environmental cost accounting report, provide a more focused, comprehensive and systematic environment accounting information. Can be Reference to the traditional three financial statements, compile environment balance sheet, income statement, the environment is the cash flow statement, etc.

3.3.3 contents of environmental cost accounting information disclosure

According to regulations, if comply with the accounting of environment cost in enterprise assets confirmation standard, it should be capitalized, and benefit in current and later period of amortization. For won't be in the future to bring economic benefits to the enterprise environment cost, should be recorded into the profits and losses of the current, these costs include: clean up costs related to the current business activities, environmental management and environmen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。