摘要:赫伯特•西蒙(Herbert A.Simon)说过，对环境最有利的生物是最好的生物。同理，对社会最有贡献的企业也是将是最有成就的企业。企业是组成区域经济的基本元素，同时也是社会的基本单元，更是一个对自身的发展有重大影响的组织。为了实现企业和社会经济的全面、协调、可持续的发展，企业有责任和义务使得自身与当地的生态、环境、自然资源、社会相协调一形成内外部的相互作用，这样既可以促进微观经济，也可以使得宏观经济得到提升。
现在环境问题不断被提上议程，越来越多的人们意识到传统的企业发展模式中是造成环境污染的重要因素，因此为了使企业履行保护环境的责任和社会环境可持续发展的迫切要求，企业必须担当起治理、预防由于自身生产经营而产生的污染物的处理，所以环境成本便在应运而生。企业为了树立良好的社会形象，同时也迫于自身发展的需求，通过对环境成本管理来达成各种有关环境保护和成本控制的方案。本文在综述环境成本概念、分类等环境成本理论研究现状的基础上，通过比较作业成本法和生命周期法得到环境成本的核算方法方法，作为研究的理论平台。
关键词：环境成本；社会责任；作业成本法；生命周期法
ABSTRACT:Herbert • Simon said that the most successful creature is its most environmentally beneficial organisms. Similarly, the most successful company is the most beneficial to the social enterprise. Not only the basic organization of the regional economy, but also the basic organization of the regional social enterprise is an impact on their survival the basic organization of the development environment. Any business has an obligation to the region's natural resources, social development, coordination, enterprise development and external environment to form a positive interaction, to promote the improvement of regional macro-economic benefits, at the same time to improve microeconomic efficiency, enterprise and common sustainable development of regional economy.
Environmental problems have now been put on the agenda, more and more people realize that the traditional model of enterprise development is an important factor in causing environmental pollution, so in order to enable enterprises to fulfill their responsibility to protect the environment and social environment urgent requirement for sustainable development, companies must take on governance, prevention due to its production operations and the handling of pollutants generated, so the cost will be in the environment came into being. Enterprises in order to establish a good social image, but also forced their own development needs, through the environmental cost management to achieve a variety of environmental protection and cost control programs. Based on the review of environmental costs concepts, classifications and other environmental costs,at the same time by comparing the activity-based costing and life-cycle costing to obtain environmental cost method of accounting methods as theoretical platform for research.
Keywords: Environmental costs; Social responsibility; Activity-based costing; life-cycle costing
