环境成本的计算是环境管理会计需要解决的一个重要现实问题。由于就一个特定的企业而言,环境成本包括外部环境成本和内部环境成本两部分,因此,对环境成本计算方法的研究应当从外部环境成本和内部环境成本两个方面进行分析和思考。本文认为,由于外部环境成本和内部环境成本的形成原因不同,其计算方法也并不相同。外部环境成本应当实行内部化处理,而内部环境成本则应当采用作业成本法归集。一、外部环境成本的内部化处理 The calculation of environmental costs is an important realistic problem to be solved in environmental management accounting. For a specific enterprise, the environmental cost includes the external environment cost and the internal environment cost. Therefore, the research on the environmental cost calculation method should be analyzed and considered from the external environment cost and the internal environment cost. This paper argues that due to the different reasons for the formation of external environmental costs and internal environmental costs, the calculation methods are not the same. The external environment costs should be internalized, while the internal environment costs should be set by the activity-based costing. First, the internalization of external environmental costs