Research Of Environmental Cost Management Under The Concept Of Low-carbon Economy

With human society entered the 21st century, the increasingly serious depletion of natural resources, reduction of biological species, air and water pollution, global warming and other issues to the global ecological environment has brought great disaster, in which global warming has become a threat to human survival and development of the primary issues. Under the strict environmental constraints, business environmental costs and environmental risks have increased, and it is in urgent need of the consistency of the whole world, under the guidance of the concept of scientific development and sustainable development, co-ordinating the harmonious development between man and nature, it requires us establish low-carbon economic development. Low-carbon economy is an important model to achieve circular economy and sustainable energy development.For a long time, cost management is mainly carried out in the economic field, and less involved in natural resources and environment system. With the deteriorating environmental conditions, implementing the strategy of sustainable economic development has been severely constrained, the environment and resources into the cost management theory is imminent. And in the mode of the low-carbon economy to regulate carbon emissions from business cost accounting, which requires all aspects of innovation, In the formulation and development policies and strategies for low-carbon economy, we must firmly grasp the essence of the content of the economic activities of enterprises of material flow analysis, the implementation of material flow management, optimizing the economic structure, low-carbon economic development strategy to achieve the ultimate goal.At present, how to combine macro and micro studies, from areas of low-carbon economy to study the cost of corporate environmental management is still without a thorough study. Therefore, under the concept of low-carbon economy, cost management of the enterprise environment is essential.The study is under this context. In this paper, combine low-carbon economic philosophy, compared low-carbon economy and other Non-low-carbon economy management of the environmental costs; describes the prediction and decision-making and cost control of environmental cost; proposed for low-carbon economic development, material flow cost accounting methods; build cost-effective enterprise environment evaluation system; set an example of a thermal power company; finally arrive at conclusions.The exploration of Environmental cost management theory at home and abroad is in the forefront, practice is still the emerging field, especially, the cost of corporate environmental management is still without in-depth study in the areas of low-carbon economy, therefore, in many aspects need further study. But this paper is no doubt help promoting the low-carbon economy under the management of corporate environmental cost.