摘要:国内人均资源较少，经济和科技水平都比较落后。经济的发展的要求，给自然资源和生态环境带来了更大的压力。我国政府认识到，在这种形势下，必须协调和组织各社会阶层，遵循可持续发展的战略思想。只有依靠全体人民的环保行动，才能在发展经济的同时，提高资源利用率，保护生态环境，实现国家长期、稳定、可持续的发展。企业环境成本

　　　论文主要采用文献研究法和理论分析法，从环境成本的理论入手，通过对国内外相关理论研究资料的收集，对企业环境成本控制的现状进行分析。其次，以英荷壳牌石油公司研究对象，对其环境成本控制体系进行了解，找出其环境成本控制中存在的问题。最后借鉴国内外企业环境成本控制的经验，寻找环境成本控制的方法，试图为企业的环境成本控制提出较为合理的建议。

关键词 可持续发展；生态环境；环境成本

Abstract:In comparing with global standard，the amount of resources per capita is relative fewer. Both of our economic and technology level are behind the advanced capitalist country. Economic requirement has put much pressure on nature resources and ecology environment. The government has realized that, under this circumstance, all social classes should be coordinated and organized to follow the sustainable development strategy. Along with the development of economy, only when all people have the consciousness of protecting the environment can the resource utilization be improved, so as the environmental protection. And only in this case a country can manage to achieve long-term, stable and sustainable development. 

　　By the method such as referring to literature and analysing theories, this paper sets out a study on firms’ environmental cost control beginning with economic cost theory and data collecting. Then, basing on a research of Royal Dutch Shell and combining it with research status from both at home and abroad., I try to learn about the present system of environmental cost control and to find out some existing problems. Finally I attempt to work out solutions to control environmental cost and put forward some resonable suggestions for enterprise environmental cost control using previous experience in this area for reference.

Keywords   Sustainable Development  Ecology Environment  Environmental Cost Control

　　　本论文主要是以英荷壳牌石油公司为例研究环境成本控制，结合国内外相关理论研究现状，阐述企业环境成本控制的基本理论。通过与英荷壳牌石油公司这个案例相结合，采用文献研究法和经验总结法，借鉴企业环境成本控制理论，特别是企业环境成本的确定和分类方面的相关知识，对企业环境成本控制的现状进行分析，找出企业环境成本控制中存在的问题，集合国内和国外有关学术研究的优点，深入分析出优化问题的具体措施，寻找对环境成本控制的方法，试图为国内企业的环境成本控制提出合理的建议。