Abstract: The mine environment issue stands out in our country currently.The main reason is that environmental cost has not been brought into the mine corporation's cost.In this paper,the endanger to our economic because of disregarding environmental cost is analyzed,and that the negative externality,the separating between social cost and private cost,is that the exchange cost in order to bound private property right is too high.So,environment is public goods and no one has private right of it.But,the thing of which no one has the private right can not been exchanged by price mechanism.The methods of evaluating environment by simulating price mechanism are pointed out,and the means of changing environmental cost into the enterprise's inner cost are discussed.At last,the complex of the irreversible environment destroy is pointed out and we must constitute our own standard on environmental cost account in order to match with the situation of our country.