成本作为消耗价值的补偿尺度,是个不断发展的概念,它随着人们对消耗补偿认识的深化和社会经济活动的不断发展,人们意识到人类社会的可持续发展,还应充分考虑自然环境中各种物质资源的消耗,于是提出了环境成本的概念。本文涉及的环境成本指自然资源的生成、更新、替代以及对环境的维护、污染的治理、恢复等所需计量的价值 现就环境成本管理有关问题初抒己见。 As a compensation measure of consumption value, cost is a continuously developing concept. With the deepening understanding of consumption compensation and the continuous development of social economy, people realize that the sustainable development of human society should take fully into account The consumption of material resources, then put forward the concept of environmental costs. The environmental costs involved in this paper refer to the measurement of the value of natural resources generation, renewal, substitution and environmental protection, pollution control and recovery.