按照科学发展观的要求,企业应把环境成本作为企业经营成本的一部分,而不仅限于传统的物化劳动。因此,科学发展观下的环境成本管理成为现代企业管理的一项内容。本文拟探讨在科学发展观下环境成本的有关问题。一、科学发展观对企业管理的要求 In accordance with the requirements of the scientific concept of development, enterprises should regard environmental costs as part of their operating costs, not just the traditional materialized labor. Therefore, the environmental cost management under the scientific concept of development has become a part of modern enterprise management. This article intends to explore the issue of environmental costs under the scientific concept of development. First, the scientific concept of development on the business management requirements