“史上最严环保法”的实施使企业承担的环境风险日益增大,环境成本不断增加。传统的以“末端治理”为主的环境成本控制忽略了环境成本产生的全过程,使企业对环境成本失控,不利于可持续发展。本文从价值链管理与环境成本控制的契合入手,提出基于价值链的环境成本控制策略,以帮助企业更好地进行环境成本管理。 “The most stringent environmental protection law in the history of” the implementation of the enterprise to assume the increasing environmental risks, environmental costs continue to increase. The traditional environmental cost control based on “end management ” ignores the entire process of environmental costs, so that enterprises lose control of environmental costs is not conducive to sustainable development. This article starts from the fit of value chain management and environmental cost control, and puts forward the environmental cost control strategy based on value chain to help enterprises to better manage environmental costs.