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Abstract
With the growing pollution of industrial production, environment, human life is also deteriorating long-term accumulation of environmental pollution has led to environmental problems. Countries around the world have begun to attach importance to environmental protection, and have introduced a variety of environmental policy. Enterprises based on their own survival and development pressures have had to pay more attention to environmental issues. Environmental community and the accounting profession began to study environmental protection, environmental accounting and other related issues, environmental accounting had begun. Environmental cost accounting cost savings of enterprises and economic efficiency is important, so in the environmental accounting plays an important position and role. If the issue of environmental cost accounting can be a breakthrough in the development of environmental accounting is bound to inject unlimited vigor and vitality.
Environmental cost accounting in view of the importance of the environment, this paper from home and abroad, environmental cost accounting as a starting point to analyze the background and significance of environmental cost accounting. Secondly, the environmental cost accounting theory as the basic starting point. Then the company's basic conditions and environmental cost accounting system was introduced. Finally,according to the content on the front with the accounting of environment cost of xiyaluqiao company of recognition,measurement and records and information disclosure are discussed in this paper,and connecting with the reality of the bridge and normative research company.

Keywords environmental cost cost accounting environmental cost measureme

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