企业在循环经济的建立中占有相当重要的地位,而环境成本是企业实现可持续发展、实现循环经济的关键点,因此企业应对环境成本实施控制。企业应从控制主体、控制方法、拉制目标、控制内容等方面入手,适应循环经济的发展。 Enterprises occupy a very important position in the establishment of circular economy, and environmental costs are the key points for enterprises to achieve sustainable development and achieve circular economy. Therefore, enterprises should exercise control over environmental costs. Enterprises should be from the control of the main control methods, targets, control content, etc., to adapt to the development of circular economy.