然而，当前的会计核算办法并未将环境资源列入会计要素，不能核算和监督资源损耗的环境成本。

However, current accounting practice does not take environmental resources into accounting items and can't check and control the environmental cost of resources loss.

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监督总帐和成本会计活动的维护和财政报告的准备营业单位和公司会计框架的。

Supervising the maintenance of the general ledger and cost accounting activities and the preparation of financial reports for business units and the corporate accounting framework.

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为此，本文拟从监督会计成本的形成入手，对当前监督会计成本的控制对策进行了广角透视与思考。

Thus starting with the form of the cost of supervising accounting, this paper carries out the wide-angle perspective and thought of the control countermeasures of the supervising accounting cost.

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