【正文】 m, enterprises are also not establish environmental accounting system. Relevant government department didn39。t define what enterprise behavior is to belong to the enterprise should openly environmental behavior, not on the clear enterprise environmental information openness of main body, also did not stipulate environmental public information program, etc. Among them, the most important is the lack of the enterprise environment accounting information disclosure of the basic law system. (2) The enterprise environment information disclosure model is multifarious Our country has revealed that the enterprise, its environmental information disclosure model is varied, does not have uniform standard, according to statistics, 36% of the enterprise of environmental information disclosure contained in the annual report, 36% of the enterprise contained in the enterprise internal working conference of 14% of the enterprise as a single report, 9% enterprise contained in the accounting statements, and 5% of the enterprise contained in the chairman39。s report, the enterprise environment information release content elements of different pattern, unified enterprise environmental information disclosure caused by lack of parability. And these socalled information openness just within a pany, for public pany outside investors or the social public cannot obtain relevant information, did not reflect information disclosed externalities, social. (3) Environmental accounting lack of effective measurement method Due to the plexity of the ecological environment and instability, available technology and method certain limits, the environmental problems of accurate measurement exist certain difficulties. Environmental cost, especially pollution cost measurement, calculation is relatively plex, while the traditional accounting no will environment from the economic problems listed in the accounting system. Therefore, the breakthrough measurement obstacle, avoid measurement units of multiple and disclosure of the pluralism resulting information is not, this is the environment accounting information disclosed problems to be solved. (4) The enterprise environment accounting information disclosed the internal driving force insufficiency Longterm since, our country product cost is not including environmental expenditure factors, environmental expenditure project, the lack of first showed that our country product cost structure of inplete, and not science, also do not accord with the new economic environment and the requirements of The Times. Modern enterprise39。s survival and development needs of environmental accounting information disclosure, enterprise should according to who profits, who burden and who pollution, who governs economic responsibility principle, to which suffer damage of natural resources and the ecological environment of a cost accounting practice, but at present, it is difficult to find a guidance, the rationa