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munchausen profits at the expense of the environment and, for the enterprise and country even the world has brought the infinite future trouble. Environment problem is prominent in the past, the traditional accounting function to obtain the very good indeed, but in fact the environment resources are not inexhaustible, loss caused by environmental problems has been more and more big, will be shut out of the environmental factors of traditional accounting have been unable to correctly measure the enterprise's financial condition, economic results and cash flows. Our country is a serious environmental pollution, environmental resources and shortage of the state, because is not yet fully establish environmental cost accounting, along with the social economic development and environmental resources lack of contradictions increasingly prominent, the defects of traditional accounting system. The traditional accounting system is facing severe challenges, incorporate the accounting of environment cost accounting system has become necessary.

In addition, the environmental cost accounting has early warning function. The so-called early warning function, is a special kind of forecast and reaction mechanism of information feedback. The operation of the traditional accounting for economic system does have a certain warning function, but its early warning role is very limited. Traditional accounting accounting natural capital, or disclosure of environmental risk, and therefore unable to provide information about changes in the environment. Traditional accounting is not to the internalization of environment cost this itself is a kind of institutional accounting information distortion. So the traditional accounting can't satisfy the requirement of sustainable development as economic early-warning system. While the implementation of the environmental cost accounting, take the economic early warning function, not only will the internalization of environmental costs, and provide the change of the environmental information to the survival of enterprises, improve enterprise early warning system that the early warning system of the whole society, make whole positive healthy development of national economy.

2.4 the current status of application of the enterprise environment cost accounting

The earliest international environmental accounting research began in the 1970 s, western countries accounting theory combine accounting theory and environmental problems, investigating the accounting of environment cost, and formed a preliminary theoretical framework. While our country is started in the 1990 s, with the introduction of environmental cost accounting articles, but at that time has not aroused people's wide attention. Until recent years, our country's environmental conditions deteriorated, makes the subject become the study hotspot.

Environmental cost accounting under the condition of market economy, due to the part of the enterprise only to immediate interests, cause the law of value to the related social and ecological balance, environmental protection, resources utilization adjustment problems such as out of control, so further exacerbated China resources depletion and the deterioration of ecological environment, inhibit the development of the economy and the improvement of living sta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。