在生态环境持续遭到破坏的情况下,对排污企业实行环境成本会计核算是一个不容忽视的问题。应明确核算要求、选择核算方法、建立生态补偿准备金、设计环境成本核算账务处理程序,使排污企业切实履行自己应承担的社会责任和经济责任。 In the continuous destruction of the ecological environment, the implementation of accounting for environmental costs accounting for sewage companies is an issue that can not be ignored. The accounting requirements should be clearly defined, the accounting methods selected, the establishment of ecological compensation reserves, and the design of environmental accounting procedures for accounting so that the sewage companies can effectively fulfill their social responsibilities and economic responsibilities.