Abstract: In current environmental management practice, the connotation of environmental cost definition is still very inconsistent.Especially on the environmental cost confirmation caliber and measurement methods, there are still obvious discrepancy. So it’s essential to verify and measure enterprise environmental cost. From the view of environmental management accounting (EMA), intention and category of environmental cost is investigated, based on its various interior decision-making functions. Then material flow balances is introduced, and corresponding appraise project and process program are presented. And consistency check of information system is further discussed. Thus the data of production technology in the processing and financial account numbers can be compatible with each other. By improving the multiple material management flow balance, the material management system of the enterprise and inventory storage system improvement can be achieved, as the core of environmental cost assessment results. To a certain extent, it can help the integration of enterprise environment information systems and financial information system.

Key words: environmental cost, environmental management accounting, material flow balances, consistency check of information system