低碳经济、企业环境成本控制：一个概念性分析框架

将低碳经济的理论应用于企业环境成本控制,简要分析了低碳经济、企业环境成本及环境成本控制的实质,从降低企业环境风险和加强外部环境监督等内外两个方面阐明了加强企业环境成本控制的必要性。对当前企业环境成本控制的现状进行了分析,在此基础上提出了低碳经济下企业环境成本控制的思路:强化企业环境风险意识;拓展环境成本控制的范围;采用产品生命周期评估法以及完善环境成本指标考核体系等。

This paper applies the theory of low carbon economy to the control of enterprises＇ environmental costs,and conducts a brief analysis on the essence of low carbon economy,enterprises＇ environmental costs and control,and elaborates the necessity of strengthening environmental costs control from two aspects of both lowering enterprises＇ environmental risks and strengthening external environmental monitoring.The paper analyzes the current situation of enterprises＇ environmental costs control,and thus proposes the line of thoughts to control the environmental costs in low carbon economy： strengthening awareness of environmental risk;expanding the scope of environmental costs control;using assessment method of products＇ life cycle and perfect the evaluation system of environmental costs index and so on.