环境成本核算对企业有效地实施环境管理,提高环境质量,降低环境成本有着重要的作用。然而,由于环境成本核算不同于传统意义上的成本核算,在确认、计量、核算方法方面都有所不同,因此,给企业开展环境成本核算带来了一定的挑战。本文先对目前有关环境成本的内涵、分类以及核算方法进行梳理,进而对我国企业进行环境成本核算所面临的问题作出分析,最后提出相应的建议。 Environmental cost accounting for enterprises to effectively implement environmental management, improve environmental quality, reduce environmental costs has an important role. However, since environmental cost accounting is different from the traditional cost accounting, it has different recognition, measurement and accounting methods. Therefore, it brings some challenges for enterprises to carry out environmental cost accounting. In this paper, we first sort out the connotation, classification and accounting methods of environmental costs, and then analyze the problems faced by Chinese enterprises in environmental cost accounting. At last, we put forward corresponding suggestions.