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±???ê×?è?ééüá??D??±3?°￡?1ú?úía?·?33é±?o???μ??D????×′￡??·?33é±?μ?o???òaò??￡??′??ééüá??·?33é±?μ??????￠·?ààoí?·?33é±?o???μ?àí??òà?Y?￡±???μ??÷òa?úèYê??óòμμ±?°μ?3é±?o???ì??μó??′±??éè?o???·??§μ??·?33é±??￡í¨1yó???ì??óòμêμ?ê?à?áo?￡?ìá3?á??óòμ?ú?·?33é±?o???·???′??úμ?è±?Y￡??÷òa?ééüá?ó|???éè?3é±?o???ì??μμ?3é±?????￡??àD?í¨1y????2?·??úèYμ??D???éò?íêé??óòμμ?3é±?o???ì??μ?￡

??1??ü′ê?? ?·?33é±? íêè?3é±?·¨ ×÷òμ3é±?·¨ ×·×ù·???·¨
Abstract
????In recent years, the environment has become the focus of attention of the human one of the problems. Human life and production activities constantly on the natural environment, causes the environment destruction has a decline in the quality and harm to human beings and other biological normal survival and development. Social economic development today, people already aware, the production and operation of enterprises activities are causing environmental pollution is the main reason. In today's development situation, the enterprise is in made decisions have to be taken into account of environment cost.
????This paper first introduced the research background, the accounting of environment cost at home and abroad and the present situation of the research, the environmental cost accounting significance. Secondly introduces the environmental cost of the concept, classification and the accounting of environment cost theory basis. The main content of this article is the enterprise the current cost accounting system and not been involved in the environmental cost accounting scope. Through the concrete enterprise and combined with the reality, and put forward the enterprise in the accounting of environment cost aspects of defects, mainly introduced the should be included in the cost of cost accounting system project, believe that through this part of the content of the perfect enterprise can study the cost accounting system.

Keywords environmental cost completely cost method activity-based
costing method tracking distribution method
?? ??
?aòa I
Abstract II

μú1????D÷?? 1
1.1 ??ìa±3?° 1
1.1.1 ?óòμ?ééü 1
1.1.2 ?·?3?á????ê? 2
1.2 ?D????×′ 2
1.2.1 1úíaμ???×′ 2
1.2.2 1ú?úμ???×′ 4
1.3 ?D??μ???μ??￠òaò? 6
1.3.1 ?D????μ? 6
1.3.2 ?D??òaò? 6
μú2?????·?33é±?o???μ??ù±?àí?? 7
2.1 ?óòμ?·?33é±???ê? 7
2.1.1 ?óòμ?·?33é±?μ??¨ò? 7
2.1.2 ?óòμ?·?33é±?μ?·?àà 8
2.2 ?óòμ?·?33é±?o???μ?àí??òà?Y 9
2.2.1 ?·?3???μàí?? 9
2.2.2 ?é3?D?·￠?1àí?? 10
2.2.3 ?-??ía2?D?àí?? 11
μú3????xx1????·?33é±?o???′??úμ??êìa?°·??? 12
3.1 ?óòμ?·?33é±?o???′??úμ??êìa 12
3.1.1 ?óòμ???·?33é±?′??ú′í?óè?ê? 12
3.1.2 ?óòμ′??ú1?±üó|óé??3Dμ￡μ??·?33é±?μ?′í?óDD?a 12
3.2 xx1?????2ú?·μ?3é±?o?????×′ 13
3.3 xx1???′?í33é±?o???μ????TD? 14
3.3.1 ×ê?′2ú?·μ?3é±?2???êμ 14
3.3.2 2?·?o?ê?è?ó?·?ó???±è?-?ò 15
3.3.3 2?·?o?×@@é±??-?ò 15
3.4 ?óòμ??óD?éè?3é±?o???μ??úèY 16
3.4.1 ?·?3×ê2úμ?o???3é±?oí???ˉ3é±? 16
3.4.2 ?÷???·?3×ê?′μ????′3é±?oí?ùéú3é±? 16
3.4.3 ?÷???·?3×ê?′μ?±￡?¤3é±? 17
3.4.4 ?·?3×ê?′μ?ì?′ú3é±?oí?ú?á3é±? 17
μú4????1?óúxx1????·?33é±?o???μ??¨òé 18
4.1 ìá??1???1üàí2????·?3?á??μ?è?ê? 18
4.2 ?óòμó|????o?êêμ??·?33é±?o???·?·¨ 18
4.2.1 ×·×ù·???·¨ 18
4.2.2 ×÷òμ3é±?·¨ 19
4.2.3 íêè?3é±?·¨ 19
4.3 ?óòμó|?ù?Y2?í?±ê×???·??·?33é±? 20
4.3.1 ?ù?Yê±??·??§μ?2?í? 20
4.3.2 ?ù?Y?·?33é±?μ??oμ￡??ó?3é±?????μ?1??μ 21
4.4 ?óòμ?·?33é±?μ?o??? 22
4.4.1 ?óòμ?·?33é±?μ?è·è? 22
4.4.2 ?óòμ?·?33é±?μ???á? 22
4.4.3 ?óòμ?·?33é±?±¨?? 25

?áê?ó? 25
??D? 28
2??????× 29