试论循环经济视角下的企业环境成本控制

Discussion on the Control of Enviornment and Cost of Enterprises from the Perspective of Cylical Economy

资源匮乏和环境污染是当今社会亟待解决的问题,循环经济本质上是一种生态经济,它要求以尽可能少的资源消耗和环境成本实现最大的经济效益和生态效益。本文将循环经济的理论应用于企业环境成本控制中,简要分析了循环经济、环境成本及环境成本控制的实质,对循环经济视角下的企业环境成本控制的现状进行了分析,并提出了环境成本控制的思路。

Lack of resources and environmental pollution has been the most serious problem to be solved nowadays. Cirular economy in essence is an ecological economy. It is defined to achieve the largest economic and ecological benefits at the smallest cost of resources and environmental costs. In my paper, I apply the theory of circular e- conomy to the control of environmental costs in many enterprises. I make a brief analysis on the essence of economic cycle, environmental costs and its control. I also analyze the present situation of business environmental cost control from the perspective of circular economy, and put forward the ways to controlling the environemtnal costs.