Research Of The Enterprise Environmental Cost Management Under The Background Of Low-carbon Economy

The eighteenth report of the Communist Party of China clearly puts forward that we should payattention to the ecological environment. The rapid development of economy, however, has led to a series ofproblems such as air pollution, water pollution, waste pollution, energy reduction, and so on, which hascaused serious damage to the living environment of human and the society. Among them, the globalwarming has become the primary issue that threats the survival environment of human. Therefore, underthe guidance of scientific concept of development and the sustainable development view, we only set up thedevelopment mode of low-carbon economy, can we plan the harmonious development of man and nature asa whole, and the study of the environmental cost management of enterprise under the background oflow-carbon economy is very necessary.This article puts the low-carbon economy as the main background of study, applying the low-carboneconomy theory into the actual environmental cost management of enterprise, and puts forward a new kindof environmental cost management; Then based on the sustainable development theory, product life cyclecost theory and externality theory and other related theories, this paper has a program design on theenvironmental cost management under the background of low-carbon economy: This paper confirms thegoal of the environmental cost management, analyzing the advantages of the study of environmental costcombining the low carbon economy and the environment cost management, and points out the presentsituation of the environmental cost management in our country, and clearly defines the problems ofenvironmental cost management in the stage of project investment; Then, this paper build the index systemof environmental cost management in the angle of time, and divides the whole production process into:product design, raw material procurement, production, packaging and marketing, waste disposal processingstage, and explains the evaluation index of each stage, and puts forward the corresponding strategiesresponding to the environmental cost management, breaking the limitations in the traditional mode, that theenterprise only pay attention to the production process when managing the environment cost, applying lowcarbon to the entire production activities; And then managing the environmental costs from the space, thepaper put forwards that the internalization of the external environmental cost is the critical factor in solving environmental cost measurement, and has a preliminary exploration on the measurement methods of theinternalization of external environmental cost, making the enterprise manage the environmental costall-around; Finally, this paper puts forward the conclusion and the prospect, helping enterprises to realizethe purpose of system management of environmental cost.This article, from the angle of low carbon economy, first combining the current situation of theproblems of environmental cost management of the enterprise in our country, using the relevant theoriesand methods on economics, management and other disciplines, analyses the environmental cost problemsof the enterprise in our country, which will produces significant impetus to the sustainable development ofeconomy and society in our country.Firstly, this article bases the low carbon economy as the main idea, enriching the existing study results,which is beneficial to greatly improve the environmental cost management.Secondly, this article, from the background of low carbon economy, respectively builds theenvironmental cost management pattern from the angle of space and time, applying low carbon to theentire production activities, making the enterprise manage environmental cost from all around, helpingenterprises realize the sustainable development of economy.