Abstract

In recent years, the global ecological environment has been deteriorated, how to control the enterprises environmental cost has been taken seriously. 3R principle of circular economy has important significance on control of enterprises environmental cost. Control of enterprises environmental cost has several weak sides such as methods imperfect, incomplete control and system imperfect. According to the principle of reduction, reuse, recycle based on circular economy, this article puts forward some suggestions include higher resources price, disposing and reusing waste, segmenting and integrating the work flow. The Significance of Enterprises Environmental Cost Control Based on Circular Economy To Reduce the Environmental Cost: Control of the enterprises environmental cost based on the circular economy perspective can be combined with life cycle method which means executing the plan of environmental cost control throughout the whole cycle of enterprises. Meanwhile, applying for activity-based cost method, material flow accounting and resource value flow accounting can analyze cost driver clearly and achieve the aim of reducing environmental cost. Circular economy plays an important role in environmental cost control To Reduce the Environmental Risks: With the increasing seriousness of environmental problems, precaution and control of environmental cost has drawn more attention, the environmental laws and regulations are being improved, and social responsibility is also growing. Enterprises will face lawsuits, fines and the risks of reputation damage with the regardless of environment, the control of environmental cost based on circular economy perspective can reduce the environmental risks of the enterprises. To Implementatio n of Modern Enterprise System: Modern enterprise system requests that enterprises change the development model from pursuing self-interests only into coordinating social development demand and its own interests. Control of the enterprises environmental cost based on the circular economy perspective, on the one hand, can reduce environmental and promote the sustainable economic development, on the other hand, standing in the perspective of enterprises itself, environmental cost control can reduce the costs of products, improve enterprise image and enhance its competitive ability in the whole market. To Achieve Sustainable Development: The traditional form of pollution first, treatment after model of development has been not applicable. Human society is paying a heavy price for environment destruction. The protection of the environment is not only the macro social problem, but also the implement in the microscopic main body of the enterprises. Circular economy is an important form of practice to realize sustainable development strategy with the minimum of resource consumption and environmental cost.

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