| For a long time the extensive rapid economic development has brought our country to serious environmental pollution problems, how to control the generation of pollution and pollution control have been produced China’s economic development has become an urgent problem. For the development of the concept of enterprise has gradually changed from a focus on economic benefits to focus on economic interests while focusing on environmental protection. Enterprise development of circular economy, green enterprise long-term sustainability for scientific environmental cost control is also gaining more and more importance in enterprises.Value chain provides a scientific system of ideas for scientific environmental cost control, based on the principle of the value chain, can be based on each enterprise production and business activities in the value added chain transfer of the whole process of the environmental costs of a full range of enterprise analysis and control it is broadly divided into the enterprise design, procurement, production, sales stage, and to establish contact through purchase and sale of two internal value chain with suppliers and buyers outside vertical value chain, at the same time, the external lateral value chain after the enterprise with industry competitors to establish contact, emphasized in all aspects of the value chain of the environmental costs of business generated by the control, production process including pollution and have been polluting the governance process, to some extent, correct the usual first pollution mode, the system targeted for companies seeking environmental cost control measures.However, the enterprise environmental cost control requires a combination of the enterprise’s industry to its own characteristics. The paper industry is a traditional manufacturing industry veteran, is a typical high energy consumption and high pollution industry, the production process will produce large amounts of waste water, waste gas and waste residue, trees, water, electricity, coal and other resources have a large number of consumption, and these resource consumption is directly radiated to the forestry and coal and the environment are closely linked to industry. For the paper industry such a high energy consumption, high pollution, industry wide radiating special industry value chain principles to control their environmental costs go up, has its special value and function, can make the environmental costs of paper-making enterprises to extend control all aspects of the value chain, so that the environmental costs of paper-making enterprises is no longer a simple control of the generated pollution control and avoid fines for pollution, but to achieve the environmental costs of paper-based business strategy to control the entire value chain.In this paper, on the basis of value chain and other related theory, introduced the current development of the paper industry, for our paper-making enterprises should choose development strategy analysis, a clear environmental costs in all aspects of papermaking enterprises constitute, based paper company environmental cost value chain control analysis applied R paper companies, find out the cost of the paper industry in the environmental control problems and paper companies from product design, procurement, production, sales stage, and waste disposal phases paper analyzes environmental cost control problems and causes, and make recommendations based on the value chain R papermaking enterprise environment cost control, based on the value chain to achieve the purpose of the environmental costs of paper making enterprises strategic control. Most of the problems R paper companies in the environmental cost control exists also represents the common problems of paper-making enterprises, and hope through case R papermaking enterprises analysis of the environmental costs of paper companies control act better ideas. |