I企业环境成本控制分析——以 SN 集团为例摘 要近年来，随着经济和技术的不断发展，企业在不断壮大，环境的问题却日益严重，这影响着人们生活水平的提高和社会的进步与发展。环境问题的发生通常是因为企业过度地寻求利润，一直以耗损自然环境为代价，漠视环境污染，只有在受到相关部门的处罚时才对环境成本进行控制，这样不仅减低企业效益，对环境的造成伤害也难以弥补。传统的成本控制往往并不能完全反映环境成本，而本文首先明确企业环境成本控制的含义和内容，梳理企业环境成本控制的理论基础，然后分析具有代表性的 SN 集团在环境成本控制的情况和存在的突出问题，比如说 SN 集团的环境成本控制意识薄弱，环境成本控制方法不完善等，并借鉴国内外环境成本控制的成功经验，最后提出促进案例中企业环境成本控制的针对性对策，如建立健全的企业环境成本控制体系、完善环境成本信息披露等，让企业成为保护环境的“排头兵”。关键词：环境成本；环境会计；环境成本控制体系；控制分析；信息披露；可持续发展IIAnalysis of Enterprise Environmental Cost Control——Taking SN Group as an ExampleAbstractIn recent years ,with the continuous development of economy and technology, enterprises are constantly growing, but environmental problems are constantly deteriorating, which affects the improvement of people's living standards and social progress and development. These environmental problems are often due to companies blindly pursuing profits, ignoring environmental problems, and blindly sacrificing the natural environment. Only when they are punished by relevant departments, they can control environmental costs, reduce corporate benefits, and cause harm to the environment. It is difficult to make up. Traditional cost control often does not fully reflect environmental costs, and this article first clarifies the meaning and content of corporate environmental cost control, combs the theoretical basis of corporate environmental cost control, and then analyzes the situation and existence of representative SN gr...
