在我国,伴随社会经济快速发展的同时,市场竞争愈发激烈。人们已经开始认识到,企业的良好发展与社会效益存在着紧密的关联。进而企业环境成本控制理念被提出,其对于促进企业的可持续发展有着积极的影响作用。本文主要就价值链视角下企业环境成本的概念、价值链理论与环境成本控制的关联性、当前企业进行环境成本控制中所存在的问题及改善方法这几方面的内容进行相关论述。 In our country, along with the rapid development of social economy, the market competition has become increasingly fierce. People have begun to realize that there is a close relationship between the good development of enterprises and their social benefits. Furthermore, the concept of corporate environmental cost control was proposed, which has a positive impact on promoting the sustainable development of the company. This article mainly discusses the concept of enterprise environmental cost from the perspective of value chain, the relevance of value chain theory and environmental cost control, the current problems in the enterprise’s environmental cost control, and the improvement methods.