环境成本核算虽然在发达国家已经有很长的历史,也取得了一定成效,但在我国实际运用中并没有太大的进展。环境成本核算在环境外部成本方面存在很大的问题,企业环境核算与计量受社会成本的影响很大。我们可以从宏观和微观两个方面来分析社会成本对环境成本核算的影响。宏观上主要是对社会成本的确认,微观上主要是成本在企业间的分配问题。本文通过从宏观方面的分析,使政府决策者从可持续发展的方面考虑经济发展的成本和收益的关系,强化企业环境保护意识,落实可持续发展观。 Although environmental cost accounting has had a long history in developed countries and some achievements have been made, it has not made much progress in our country’s actual application. Environmental cost accounting There is a big problem in the external cost of the environment. Enterprise environmental accounting and measurement are greatly affected by the social costs. We can analyze the impact of social costs on environmental costing from macro and micro perspectives. On the macroscopic view, it is mainly to confirm the social cost, and on the microscopic view, the problem of the distribution of costs among the enterprises is mainly. Based on macroscopic analysis, government decision-makers can consider the relationship between the cost and benefit of economic development from the aspects of sustainable development, strengthen the awareness of environmental protection and implement the concept of sustainable development.