基于价值链的企业环境成本分析

目前发达国家普遍对企业环境成本问题给予了高度重视,一些国家引入价值链分析方法,充分核算企业产品生命周期各个阶段的环境成本,将其作为破坏自然资源和生态环境的合理补偿,这对我国企业是一个很好的启示.本文从价值链视角对企业环境成本进行了分析,为企业有效控制环境成本提供了方向.

Analysis of Enterprise Environmental Cost Based on Value Chain

At present, the developed countries generally pay high attention to the enterprise environment cost, some countries introduce the value chain analysis method, fully checking the environmental cost df each stage in life circle of enterprise product and taking it as the reasonable compensation for the destruction of natural resources and ecological environment, which is a very good enlightenment to enterprises in our country. This paper analyzes the environmental cost of enterprises from the perspective of the value chain, so as to provide the direction for the enterprises to effectively control environmental cost.