| Nowadays, Chinese businesses haven't recognized the value of environmental resources yet, and environmental cost information accounting system has not been established in actual operation. To establish and maintain long term competitive advantage, maintain the coordination and unity of the economic, social and ecological benefits, it is urgent to construct an environmental cost accounting system that is suitable for Chinese national situation. Firstly, due to the running direction of the whole environment cost accounting system determined by the environmental cost accounting objective, the two facets: basic and detailed objectives are analyzed in this paper. Secondly, it is needed for the construction of environmental cost accounting system to take some factors into account comprehensively such as the law, economic, culture, current cost accounting scheme, principle of cost benefits, valuable experience from abroad, etc. Finally, the content, object, links and methods of environmental cost accounting should be involved in the construction of environmental cost accounting system framework. |