摘 要
随着全球环境问题日益严峻，绿色制造成为企业可持续发展的必然选择。本研究聚焦于环境成本控制在绿色制造企业中的应用，旨在探讨如何通过有效的环境成本管理实现经济效益与环境效益的双赢。通过对国内外相关文献的系统梳理，结合案例分析和实地调研，选取具有代表性的绿色制造企业为研究对象，构建了包含预防成本、运行成本、修复成本在内的环境成本控制体系。研究发现，该体系能够帮助企业精准识别环境成本构成，优化资源配置，降低环境污染风险。创新之处在于将生命周期理念融入环境成本核算，从产品设计到废弃处理全程管控，实现了环境成本的动态量化评估。研究结果表明，科学合理的环境成本控制不仅有助于提升企业的环境绩效，还能增强市场竞争力，为企业绿色转型提供理论依据和实践指导，对推动制造业绿色发展具有重要现实意义。
关键词：绿色制造；环境成本控制；生命周期管理
Abstract
As global environmental issues become increasingly severe, green manufacturing has emerged as an inevitable choice for sustainable corporate development. This study focuses on the application of environmental cost control in green manufacturing enterprises, aiming to explore how effective environmental cost management can achieve a win-win outcome between economic and environmental benefits. By systematically reviewing relevant literature both domestically and internationally, complemented by case studies and field research, this study selects representative green manufacturing enterprises as research subjects and constructs an environmental cost control system that includes prevention costs, operational costs, and remediation costs. The findings indicate that this system enables enterprises to accurately identify the composition of environmental costs, optimize resource allocation, and reduce environmental pollution risks. An innovative aspect of this research is the integration of life cycle thinking into environmental cost accounting, providing comprehensive control from product design to disposal, thereby achieving dynamic quantification of environmental costs. The results demonstrate that scientifically sound and reasonable environmental cost control not only enhances corporate environmental performance but also strengthens market competitiveness, offering theoretical foundations and practical guidance for corporate green transformation. This research holds significant practical implications for promoting green development in the manufacturing industry.
Keywords: Green Manufacturing；Environmental Cost Control；Life Cycle Management
目 录
引言 1
一、环境成本控制的理论基础 1
（一）环境成本概念界定 1
（二）绿色制造企业特点 2
（三）理论框架构建 2
二、环境成本核算体系建立 2
（一）核算对象确定 3
（二）成本归集方法 3
（三）评价指标体系 4
三、环境成本控制措施实施 4
（一）技术创新应用 4
（二）资源循环利用 5
（三）内部管理优化 5
四、环境成本控制效果评估 6
（一）经济效益分析 6
（二）环境效益评价 6
（三）社会效益考量 7
结 论 7
致 谢 9
参考文献 10
随着全球环境问题日益严峻，绿色制造成为企业可持续发展的必然选择。本研究聚焦于环境成本控制在绿色制造企业中的应用，旨在探讨如何通过有效的环境成本管理实现经济效益与环境效益的双赢。通过对国内外相关文献的系统梳理，结合案例分析和实地调研，选取具有代表性的绿色制造企业为研究对象，构建了包含预防成本、运行成本、修复成本在内的环境成本控制体系。研究发现，该体系能够帮助企业精准识别环境成本构成，优化资源配置，降低环境污染风险。创新之处在于将生命周期理念融入环境成本核算，从产品设计到废弃处理全程管控，实现了环境成本的动态量化评估。研究结果表明，科学合理的环境成本控制不仅有助于提升企业的环境绩效，还能增强市场竞争力，为企业绿色转型提供理论依据和实践指导，对推动制造业绿色发展具有重要现实意义。
关键词：绿色制造；环境成本控制；生命周期管理
Abstract
As global environmental issues become increasingly severe, green manufacturing has emerged as an inevitable choice for sustainable corporate development. This study focuses on the application of environmental cost control in green manufacturing enterprises, aiming to explore how effective environmental cost management can achieve a win-win outcome between economic and environmental benefits. By systematically reviewing relevant literature both domestically and internationally, complemented by case studies and field research, this study selects representative green manufacturing enterprises as research subjects and constructs an environmental cost control system that includes prevention costs, operational costs, and remediation costs. The findings indicate that this system enables enterprises to accurately identify the composition of environmental costs, optimize resource allocation, and reduce environmental pollution risks. An innovative aspect of this research is the integration of life cycle thinking into environmental cost accounting, providing comprehensive control from product design to disposal, thereby achieving dynamic quantification of environmental costs. The results demonstrate that scientifically sound and reasonable environmental cost control not only enhances corporate environmental performance but also strengthens market competitiveness, offering theoretical foundations and practical guidance for corporate green transformation. This research holds significant practical implications for promoting green development in the manufacturing industry.
Keywords: Green Manufacturing；Environmental Cost Control；Life Cycle Management
目 录
引言 1
一、环境成本控制的理论基础 1
（一）环境成本概念界定 1
（二）绿色制造企业特点 2
（三）理论框架构建 2
二、环境成本核算体系建立 2
（一）核算对象确定 3
（二）成本归集方法 3
（三）评价指标体系 4
三、环境成本控制措施实施 4
（一）技术创新应用 4
（二）资源循环利用 5
（三）内部管理优化 5
四、环境成本控制效果评估 6
（一）经济效益分析 6
（二）环境效益评价 6
（三）社会效益考量 7
结 论 7
致 谢 9
参考文献 10
