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Caused by rapid economic growth in the scientific and technological progress and industrialization, the resources the state of the environment is deteriorating, the supply of human needs and resources and the environment has become increasingly acute contradictions, the international community to establish global social, economic, environmental and sustainable development the new order appealed sound growing, The development of the industrial society has entered the era of environmental protection. Resource companies on environmental issues should take more social responsibility, strengthen environmental cost accounting and control in the enterprise resource, either for the country, for society, or for the enterprise itself, are of great significance. At present, China's handling of environmental accounting is no uniform standard, enterprise environmental costs, such as metering, information disclosure, as well as environmental cost analysis of environmental cost accounting and control all aspects of both a lot of exploration and research, but no uniform standard lack of practical application in the enterprise. In the economy and society, profit is the first guide or the inherent power of the enterprise economic activity, if not from the social pressure of environmental regulations, environmental costs can not be produced naturally within the enterprise, no environmental regulations would not have a true sense of environmental costs . Enterprise attitude to the enforcement of environmental regulations is included in the environmental cost accounting based on the implementation of environmental regulations on the cost of the environment Category: the positive environmental costs, companies take the initiative to comply with environmental laws and regulations, and to actively enhance the price paid by the environmental policy; negative environmental costs, enterprises to ignore the costs of the environmental regulations. Classification of environmental costs, the paper selects Shanxi Coking Co., Ltd., for example, a combination of qualitative and quantitative research, according to the costing process: recognition, measurement, recording, reporting, and step-by-step systematic accounting of the environmental costs of coal enterprises , proved in enterprise resource costing the feasibility. Environmental cost analysis on the basis of cost accounting reports, on the one hand, to set some basic assessment indicators, routine analysis; On the other hand, set the environmental legal protection coefficient to measure the degree of corporate law enforcement, and to study the relationship of the coefficient of corporate environmental costs Case enterprises nearly a decade of data to verify that the coefficients of the best environmental laws to ensure the existence of the business conclusions. In view of the above rules, further to draw how to adjust the existing law enforcement situation in order to achieve the minimum target of environmental costs, at the same time come for enterprises to adjust how to adjust the government in the area of ??environmental policy to promote further improvement of the regulations. So the main work and contribution in the following two aspects: the practice, first implemented in resource-based enterprises systematic accounting of environmental costs; Theoretically, the enforcement of environmental regulations attitude into the environmental cost accounting, and may the relationship of environmental laws and the level of protection and corporate environmental costs, control of corporate environmental costs, environmental regulations improve the proposed optimization suggestions, so that the economic, social, environmental and coordinated development of the three.
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