In recent years, with the increasingly serious environmental pollution, It apply the concept of circular economy.As a same time, circulation has shown a good momentum of economic development.This paper focuses on the environmental costs of classification, accounting methods and implementation of environmental cost management.There are a few questions in our country should be considered (for example:① Achieve the optimal level of environmental cost management as much as possible;(② Advocate environmental management ideas that before, during and after the combination of cost control; ③Require companies to report the preparation of environmental responsibility; ④Requires companies to control environmental costs by scientific methods on the concept of sustainable development-oriented)