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18世纪60年代英国工业革命的开始标志着人类的物质文明上升到了一个新的台阶，但与此同时产生了一系列日趋严重的环境问题。自20世纪70年代，西方经济学、环境学、社会学各有关领域的部分学者专家开始着手研究经济与环境的协调发展的问题。据估计，我国工业企业污染约占总污染的70％。企业开始逐步认识到，利用会计手段对环境活动进行确认及计量是创造和谐社会环境的行之有效的措施。本文基于环境成本会计的基础理论，对企业环境成本会计的应用进行分析，从环境成本的核算和信息披露进行剖析，并对现状提出相应的建议。

Abstract摘 要

In seventeen sixties, British industrial revolution marked the start of human material civilization rose to a new level, but at the same time produced a series of increasingly serious environmental problems. Since the nineteen seventies, western economics, environmental sociology, the relevant portion of the field experts and scholars began to research on the harmonious development of economy and environment problems. According to estimates, industrial enterprises inChinaaccounted for about seventy percent of total pollution. Enterprises began to gradually realize that, by means of environmental Accounting confirmation and measurement activities is an effective measure to create a harmonious social environment. Based on the environmental cost accounting basic theory, the article is to undertakes an analysis the enterprise environmental cost accounting application, the environmental cost accounting and disclosure of information are analyzed, and the current situation puts forward the corresponding proposal.

Keywords: Environmental cost accounting ; Information disclosure;Application status

Britain's industrial revolution began in the 1760 s marked the human material civilization has risen to a new stage, but at the same time create a series of increasingly serious environmental problems. Since the 1970 s, western economics, the environment, some scholars in the field of sociology to related experts began to set out to study the problems of the coordinated development of economy and environment. It is estimated thatChina's industrial pollution accounts for about 70% of the total pollution.Enterprisebegan gradually realize that using accounting methods for recognition and measurement of environmental activities is to create a harmonious social environment of effective measures. Based on the theory of environmental cost accounting basis, analyzes the application of the enterprise environment cost accounting, analyzes from the environmental cost accounting and information disclosure, and puts forward corresponding Suggestions for the status quo.

1 the introduction引言

In recent decades, a surge in the population of the world, increase the intensity of the consumption of natural resources, the growing tension of energy and the destruction of ecological environment, lead to human survival environment has received the unprecedented challenge. The increasing deterioration of the environment to make humans began to gradually realize the protection of the environment and resources, many enterprises have realized the importance of environmental cost accounting. But due to the environmental cost accounting in our country started late, most enterprises in practice, or show a quick buck, led to environmental degradation. At this stage for this domain is not yet mature, targeted to solve the problem it's very urgent.

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