现行制度规定,企业缴纳的排污费可以通过“企业管理费”科目核算而进入成本,这就是说企业支出的排污费可以通过成本得到补偿,与企业没有很大的利害关系。因此有的企业仍然随意将污水排入江河,废气排入空中,乱倒废渣,造成河水、空气、土壤严重污染。我认为,应将排污费改为由企业的生产发展基金负担。以促使企业积极抓紧治理“三废”,尽快达到国家规定的排放标准。从我们厂的情况来看,排污费进成本不能从根本上解决 The current system stipulates that the sewage charges paid by the enterprises can be entered into the costs through the accounting of “enterprise management fees”, which means that the sewage charges of the enterprises’ expenditures can be compensated through the costs and have no significant interest with the enterprises. Therefore, some enterprises are still free to discharge sewage into the rivers, exhaust emissions into the air, indiscriminately dumping waste, resulting in serious pollution of rivers, air and soil. In my opinion, the sewage charges should be changed to be borne by the enterprise’s production development fund. So as to encourage enterprises to step up efforts to control the “three wastes” and reach the emission standards promulgated by the state as soon as possible. From our factory situation, sewage charges into the cost can not be fundamentally resolved