环境污染与破坏日益严重,环境问题已开始严重制约经济的发展和人类社会的可持续发展。环境成本作为一种经济现象早已存在,但传统会计核算并没有将之单独地加以确认和计量,而是将其并入到制造费用等费用项目之中。一个企业要想真正实现可持续发展,只有对环境成本进行科学核算与控制,才能使企业有效地降低能源的消耗,做到资源利用合理化,提升企业形象,从而提高企业市场竞争力和可持续发展能力,实现企业利润最大化。 Environmental pollution and destruction have become increasingly serious. Environmental problems have begun to seriously restrict the economic development and the sustainable development of human society. Environmental costs have long existed as an economic phenomenon, but traditional accounting has not been separately identified and measured. Instead, it is incorporated into cost items such as manufacturing costs. If an enterprise want to truly achieve sustainable development, only through scientific accounting and control of environmental costs can enterprises effectively reduce energy consumption, rationalize resource utilization and enhance corporate image so as to enhance their market competitiveness and sustainable development Ability to maximize corporate profits.