摘要:赫伯特•西蒙(Herbert A.Simon)說過，對環境最有利的生物是最好的生物。同理，對社會最有貢獻的企業也是將是最有成就的企業。企業是組成區域經濟的基本元素，同時也是社會的基本單元，更是一個對自身的發展有重大影響的組織。為了實現企業和社會經濟的全面、協調、可持續的發展，企業有責任和義務使得自身與當地的生態、環境、自然資源、社會相協調一形成內外部的相互作用，這樣既可以促進微觀經濟，也可以使得宏觀經濟得到提升。

　　　現在環境問題不斷被提上議程，越來越多的人們意識到傳統的企業發展模式中是造成環境污染的重要因素，因此為了使企業履行保護環境的責任和社會環境可持續發展的迫切要求，企業必須擔當起治理、預防由于自身生產經營而產生的污染物的處理，所以環境成本便在應運而生。企業為了樹立良好的社會形象，同時也迫于自身發展的需求，通過對環境成本管理來達成各種有關環境保護和成本控制的方案。本文在綜述環境成本概念、分類等環境成本理論研究現狀的基礎上，通過比較作業成本法和生命周期法得到環境成本的核算方法方法，作為研究的理論平臺。

關鍵詞：環境成本；社會責任；作業成本法；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