This paper aims to deeply analyze the relevant concepts of the third-party responsibility for environmental pollution control of enterprises and further clarify the legal responsibility and responsibility distribution of the third-party environmental pollution control. Through the analysis of enterprise environmental pollution sample data, this paper finds that the judicial application of enterprise environmental pollution crime in China mainly includes the number of cases increases year by year and the subjects of enterprise environmental pollution crime are relatively concentrated. The results show that the joint crime accounts for about 40%, and unit crime cases account for about 10%, while the amount of fines for natural persons in the existing laws is mostly less than 50,000 yuan, which is relatively low. Finally, it is concluded that the criminal punishment of enterprise environmental pollution is relatively light, especially in the accountability of the criminal subject. Therefore, this paper focuses on the division of legal liability from three aspects: civil liability, administrative liability, and criminal liability.