生态文明视野下的企业环境成本控制——基于成都市工业化与生态文明建设的思考

The Research on Enterprises' Environmental Cost Control in the View of Ecological Civilization:Based on the Industrialization and Construction of Ecological Civilization in Chengdu

生态文明建设和实现人类社会可持续发展需要加强企业环境成本控制,实现经济效益、生态效益、社会效益与环境效益的协调与共赢。然而,企业环境成本控制现状却不容乐观。本文通过总结企业环境成本控制过程中的得与失,并在剖析其成因基础上,结合生态文明观对企业环境成本控制提出的新要求,探讨了加强企业环境成本控制的对策,期望能为实现企业环境成本的有效控制和生态文明建设目标提供参考。

Construction of ecological civilization and achievement of sustainable development of human society need much greater control on enterprises＇ environmental cost to attain the economic, ecological, social and environmental benefits of coordination and all- win. However, the present situation of environmental cost control in the businesses is hardly optimistic. This paper concludes the gains and losses in the process of controlling environmental cost and additionally explores the countenne2~ures to strengthen environmental cost control in the firms on the basis of contributing factors with ecological civilization concept＇ s new claims on corporate environmental cost control. It is expected to provide references for the realization of effective enterprise environment cost control and accomphshment of ecological civilization construction.