摘要:人类社会正经历一场以保护生态环境、防治和减少环境污染、节约和合理利用自然资源为核心内容的环境革命。这场革命深刻地影响着社会经济生活的各个领域，皮革企业也不例外，作为皮装生产企业，对环境的污染相当严重，面对环保型的社会和国际贸易壁垒，皮装生产企业只有走绿色环保的可持续发展的道路才是唯一的出路。

　　　本文结合大连华融皮装有限公司（以下简称华融公司）在公司环境改革刚刚起步的现状下,探讨华融公司在环境保护方面存在的不足和环境成本的确认、计量和报告方面的应用现状，以提出进一步的改进措施。

关键词：环境成本；确认；计量；披露

Abstract:Human society is experiencing an environmental revolution that it thinks protecting the ecological environment, prevention and reduction of environmental pollution, conservation and rational use of natural resources as the core content .It deeply Impact on all areas of the socio-economic life. Leather enterprises are no exception. The pollution of Fur and leather production enterprises is seriously for environment.  Face the barriers of the environmental social and international trade, It is the only way to go green Environmental path of sustainable development for Leather enterprises.

　　　This paper explores the lack of environmental protection of the Huarong company and the Application Status in the respect of the Environmental costs of Confirmation, Measurement and the report of Huarong company, and further improvement measures,combining the Status that  Huarong leather of Dalian Co., Ltd. (following Huarong) is just beginning in environment cost accounting.

Key words: Environmental costs; Confirmed; Measurement;Disclosure