环境成本是指本着对环境负责的原则，因企业管理活动对环境造成影响而采取相应措施的成本，以及因企业执行环境目标和要求所付出的其他成本。环境成本会计是环境会计的一个重要分支，本文就有关问题作如下探讨。一、环境成本的确认环境成本应在其首次得以识别时加以确认。与环 Environmental costs refer to the cost of adopting corresponding measures based on the principle of being responsible for the environment, the environmental impact caused by the management activities of the enterprise, and other costs incurred by the enterprise in implementing environmental objectives and requirements. Environmental cost accounting is an important branch of environmental accounting, this article on the issues discussed below. First, the confirmation of environmental costs Environmental costs should be confirmed when it is first identified. With the ring