Research Of Environmental Cost Management Under The Perspective Of Ecological Civilization

With the deepening of reform and opening, China's economy has risen abruptly and it plays an important role in the world economic structure. However, along with the rapid growth, serious environmental problems sound the alarm for us, such as, atmospheric pollution, water pollution, land desertification. It's the one of the main reasons that the production and sales of industrial enterprises cause the environmental pollution. However, the difficulty of quantifying environmental losses, the imperfect of environmental cost management system, the difficult of governmental supervise, focusing on environmental protection will reduce the economic benefits which make all measures being a mere formality.With the guidance of ecological civilization, the article focuses on high pollution enterprises to study the problem of enterprise environmental cost management which aims to provide guidelines for our enterprises. Firstly, the article collects and summaries the environmental cost classification, accounting, control and information disclosure and other aspects of the environmental cost management, and expounds the theory of environmental cost management in the perspective of ecological civilization. It lays the theoretical foundation for the following study. Secondly, the article analyzes detailedly the date of 2004-2014 China's industrial wastes in order to present the situation directly. And it also analyzes the problem of our enterprise environment cost management. Finally, under the guidance of "ecological civilization", the article chooses XY corporation and applies fuzzy analytic hierarchy process(FAHP) to collect and distribute the company's environmental cost in the production process, and evaluate the enterprise's environment cost management. From the case, we know that the target enterprise's environmental cost management is at a high level, and proves the importance of enterprise environmental cost management from the practice. So in the perspective of ecological civilization, it's the major trend of the cost management.