摘要:國內人均資源較少，經濟和科技水平都比較落后。經濟的發展的要求，給自然資源和生態環境帶來了更大的壓力。我國政府認識到，在這種形勢下，必須協調和組織各社會階層，遵循可持續發展的戰略思想。只有依靠全體人民的環保行動，才能在發展經濟的同時，提高資源利用率，保護生態環境，實現國家長期、穩定、可持續的發展。企業環境成本

　　　論文主要采用文獻研究法和理論分析法，從環境成本的理論入手，通過對國內外相關理論研究資料的收集，對企業環境成本控制的現狀進行分析。其次，以英荷殼牌石油公司研究對象，對其環境成本控制體系進行了解，找出其環境成本控制中存在的問題。最后借鑒國內外企業環境成本控制的經驗，尋找環境成本控制的方法，試圖為企業的環境成本控制提出較為合理的建議。

關鍵詞 可持續發展；生態環境；環境成本

Abstract:In comparing with global standard，the amount of resources per capita is relative fewer. Both of our economic and technology level are behind the advanced capitalist country. Economic requirement has put much pressure on nature resources and ecology environment. The government has realized that, under this circumstance, all social classes should be coordinated and organized to follow the sustainable development strategy. Along with the development of economy, only when all people have the consciousness of protecting the environment can the resource utilization be improved, so as the environmental protection. And only in this case a country can manage to achieve long-term, stable and sustainable development. 

　　By the method such as referring to literature and analysing theories, this paper sets out a study on firms’ environmental cost control beginning with economic cost theory and data collecting. Then, basing on a research of Royal Dutch Shell and combining it with research status from both at home and abroad., I try to learn about the present system of environmental cost control and to find out some existing problems. Finally I attempt to work out solutions to control environmental cost and put forward some resonable suggestions for enterprise environmental cost control using previous experience in this area for reference.

Keywords   Sustainable Development  Ecology Environment  Environmental Cost Control

　　　本論文主要是以英荷殼牌石油公司為例研究環境成本控制，結合國內外相關理論研究現狀，闡述企業環境成本控制的基本理論。通過與英荷殼牌石油公司這個案例相結合，采用文獻研究法和經驗總結法，借鑒企業環境成本控制理論，特別是企業環境成本的確定和分類方面的相關知識，對企業環境成本控制的現狀進行分析，找出企業環境成本控制中存在的問題，集合國內和國外有關學術研究的優點，深入分析出優化問題的具體措施，尋找對環境成本控制的方法，試圖為國內企業的環境成本控制提出合理的建議。