伴随着经济的迅速发展,环境污染与经济可持续性发展之间的矛盾越来越突出,节能降耗与环境保护问题不仅受到人们越来越多的关注,也成为政府宏观管理的重点,政府部门对环境保护方面的管理、约束甚至是制裁使得企业的经营行为受到严厉的约束,影响企业的业绩甚至生存,因此,加强环境成本控制势在必行。资金预算是企业进行事前环境成 With the rapid economic development, the contradiction between environmental pollution and sustainable economic development has become increasingly prominent. Energy conservation, environmental protection and conservation have not only drawn increasing attention from the people, but have also become the focus of the government’s macroeconomic management. The government The management, restraint or even sanction of the department on environmental protection has severely restricted the operation of the enterprise and affected the performance of the enterprise or even survived. Therefore, it is imperative to strengthen the control over the cost of the environment. Funding budget is the enterprise into the pre-environment into