文献出处: Markus A. The research of circular economy and the enterprise environment cost control [J]. Journal of Cleaner Production, 2016, 1(3): 215-227.原文The research of circular economy and the enterprise environment cost controlMarkus AAbstractSince middle period of last century, with the rapid development of economic and social and environmental problems those human beings are facing increasingly serious. Atmospheric pollution, global warming, resource supply tension, biological species loss, serious soil and water loss, noise pollution, waste and environment problems are serious threat to human survival and development. Environmental protection and rational utilization of resources has become a common problem that human beings are facing. According to the environmental protection department statistics, 70% of the world's environmental pollution from the production and business operation activities of enterprise, especially in manufacturing enterprises, they each year about more than 50, one hundred million tones of waste harmless and nearly one billion tons of hazardous waste. Therefore, the research enterprise environment management is very important to solve the problem of the human environment pollution.Keywords: Circular economy; Environmental cost; The cost control1 IntroductionAt present, the economy is growing, but the environmental pollution, ecological imbalance and a series of environmental problems are growing. How to adapt to the current circular economy concept, in promoting enterprise contribute to the sustainable development of the society at the same time, realize the sustainable development of its business, and has become the common focus of attention of the international accounting field. Under this premise, the enterprise environment cost management arises at the historic moment. Environmental cost control is a key link of cost management implementation environment, directly affects the success or failure of environmental cost management. In this paper, from the Angle of view of theconcept of circular economy, in the further study of the scholars of environmental cost control model is established and the related environmental cost management theory, on the basis of reference to the quality cost control ideas, build enterprise dynamic environmental quality cost model, the environmental cost control research is quantified and the model, and from the perspective of circular economy enterprise environment cost control strategy, the last on how to perfect the enterprise environment cost control put forward the corresponding countermeasure and the suggestion, for enterprises to strengthen environmental cost management to provide some theoretical reference and support for the decision of its environmental costs. The traditional development view is to pure economic growth as a measure of the development of the main sign. This development idea to bring to mankind the rapid economic growth, at the same time brought about by the negative effect is obvious, that is the shortage of resources, ecological damage, threats to the sustainable development of the human society. Therefore, in order to deal with this dilemma, the concept of "sustainable development", namely, economic development should be fair and consistent and intergenerational fairness and generation. Since the end of last century to establish sustainable development strategy, taking the path of circular economy and constructing circular society has received universal around the world and become a very important channel for the sustainable development in the developed countries and many countries are in the form of legislation to promote and circular economy in the future a long period of time will become a development trend and trend.2 Literature reviewEnvironmental cost accounting is an important new field, than moons (Beams.F.A), published in the journal of accounting is research on the social cost of pollution control in marine (Marlin. Jet.) And spublished accounting problems of pollution, is recognized to be the beginning of the research on enterprises environmental cost. United Nations conference on international accounting and reporting standard intergovernmental panel research on environment cost also early, once disclosure of environmental cost is conducted in-depth research for a long time. The group in 1998approved the announcement of the position of environmental accounting and reporting is considered to be one of the first international guidelines of environmental accounting and report, the announcement from the Angle of the destruction of the environmental impact for the first time to define the concept of environmental cost, namely enterprise adverse effects on the environment and to prevent the business activities or be forced to take measures of costs and other related costs, enforce environmental standards announcement lists to keep and improve the air quality at the same time, carry out environmental audit and inspection cost, the fines, compensation and other costs related to environment, although is beyond the scope of the concept of environmental cost, but also should be disclosed in a timely manner. It is now accepted that is a definition of science. U.S. Environmental Protection Agency (United States Environmental Protection Agency, hereinafter referred to as U.S.E PA) published in 1995, the enterprise management tools, environment accounting is introduced: key concepts and terminology ", defined the concept of Environmental costs, to the enterprise listed companies the possibility of Environmental cost and the classification. The environmental cost is defined as: environmental loss cost, refers to the expenses and costs caused by pollution their spending. Environmental protection costs, is refers to the enterprise and the pollution sources of the isolation of various costs, such as to prevent the noise pollution and the costs of anti noise equipment purchase. Transaction cost, environment refers to the management environment of information processing cost. To eliminate environmental pollution costs, is to eliminate pollution and related costs, such as governance white pollution and the degradation of expenses, etc. At the same time, the environmental cost is further divided into traditional cost, accidental cost; potential hidden costs associated with the image of four categories, such as part and for the first time because of the environmental load to the irrelevant third party or social loss is caused by the social costs are included. The book because of its strong operability and become the technology of enterprise environment cost management practice guidelines. The Canadian association of chartered accountants (CICA) (1993) the environmental cost is classified as environmental loss cost and environmental cost. Environmental cost isrefers to as a result of damage to the environment and the enterprise bear the compensation, environmental governance costs, damages, fines, etc., countermeasures for environmental cost take countermeasures and environmental protection activities for related expenses.1999 Japanese environment agency audit and passed "the guidance of grasping and disclosure about the cost of environment preservation key point, from the specific content of environment preservation costs on the definition, also expounds the general format of environment preservation cost disclosure. The report will be environmental preservation cost is defined as: in order to reduce the enterprise production activities of the adverse effects on the environment and related costs. Dutch national bureau of statistics (CBS) (2000) definition of environmental costs into the cost of environmental protection, and environmental protection is refers to the "due to prevent adverse effects on the environment caused by the environmental behavior", the definition contains the narrow scope of the environment cost, according to this definition, net financial benefits for the enterprise's activities are not included in the enterprise environment, to protect the surrounding community housing security for the purpose of behavior were excluded.3 The theory foundation of enterprise environment cost3.1 The external economy theoryThe university of Cambridge, Marshall and pious is put forward for the first time in the last century "externalities" this concept, it is to point to when a behavior of economic agents (or individual consumer behavior) to the other main body or person caused by the influence of uncontrollable, there are externalities. Externalities according to the result of its impact on the rest of the body and can be divided into external economy and external economy. Because adverse effect to the outside world is called external diseconomy, he refers to some businesses or individuals neither for other enterprises and individual economic activities adversely affected, nor from the impact of these companies and individuals to get compensation of economic phenomena, such as river upstream paper mill discharge sewage, caused the downstream harvest crops, agricultural production condition. Main aim of the research environment problem of externality is adopted the method of economicmanagement, explore the root causes of environmental problems (external diseconomy), namely the externalities of production and consumption and the influence of it, and put forward the solution to environmental pollution and ecological destruction this external diseconomy problems the feasibility of the scheme.3.2 The sustainable development theoryLed by the Norwegian prime minister, world commission on environment and development in 1987, in "our common future" in the report puts forward the definition of sustainable development. Sustainable development refers to satisfy the need of the current and the contemporary, and will never be a threat to the ability of future generations to meet their needs of development mode. Theory of sustainable development for economy and society, human and the nature coordinated development, slam the door simply will develop as strengthening the manpower, equipment, and natural input output growth process of traditional attitudes. Sustainable development is based on protecting natural resources and environment, to encourage economic development conditions, to improve and enhance the quality of human life as the goal, the use of resources accounting system for the resource pricing, through the innovation of science and technology and social system, promote efficient and clean production, improve the natural resources and ecological sustainability.3.3 The circulation economic theoryIn the 1960 s the famous American economist Kenneth Bohr was first put forward the concept of this new circular economy. He was in the "economics of spacecraft compare the entire earth's economic system to a spaceship, and argues that only by strengthening the earth system itself resources circulation way to realize the sustainable development of the whole earth system. This kind of economic ideas have greatly promoted the international economic research resources and the environment. Proposed to the traditional way depends on the development of resource consumption to promote economic growth to rely on ecological resources circulation mode of economic development. In general, the Circular Economy (Circular pa) is the term for Material closed-loop flow type (Closing Material Cycle) is short for the Economy, is the Material, characteristics, cascade and closed Cycle use for energy performance inthe use of resources and environment for efficient utilization of resources, low pollution emissions, and pollution "zero emissions". In essence, the circular economy is a kind of ecological economy, he asked the integrated use of ecology law to guide the economic activities of human beings, not just based on the traditional mechanistic. Its characteristic is to put the clean production and recycling of waste, its core is the resource recycling and saving, the maximum improve efficiency of resource utilization, so as to realize resource conservation, improve efficiency and reduce pollution.3.4 The clean production theorySince the middle of the last century, began to pay more attention to environmental issues. Each country began to invest huge manpower and increase investment in equipment and technology research and development to the governance of the pollutants in the process of production, although certain achievements have been made but the way of the end is still not ideal. Cleaner production is at the end of the adopted corresponding environmental protection measures and countermeasures have failed to meet expectations of pollution control target under the background of innovative environmental management thoughts. Its focus is on pollution prevention before, through the enterprise production process control, eliminate pollution from the source. It's called also each are not identical in different countries, but they just focus on different aspects of clean production and essentially the same. For example: Japan known as the "pollution-free technology", Germany and France, known as the "no by-product production", north American countries known as the "pollution prevention", in addition to these common appellation, other areas also call it "green production", etc.译文循环经济与企业环境成本控制研究Markus A摘要自上世纪中期以来，随着经济和社会的快速发展，人类面临的环境问题日益严重。