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According to statistics, the word “environment” and “ecology” appears respectively 25 times and 39 times in the report of the 18th National Congress of the Communist Party of China which discusses the need to vigorously promote the construction of ecological civilization, emphasizes efforts to build a beautiful China to achieve sustainable development of the Chinese nation. The report for the first time discussed the construction of ecological civilization at the height of the overall layout. These play an important role from a deeper meaning for building and improving environmental cost accounting system in our country. As the enterprise gradually set up environmental protection consciousness, the requirement for environmental cost management and control becomes more urgent. Based on the analysis of definition and classification of environmental cost, this paper puts forward new requirements for it from the perspective of ecological civilization, points out some problems existed in our country enterprise environment cost management and control, and presents relevant ideas and suggestions based on the concept of ecological civilization. It provides the reference for the enterprises to realize coordinated development among ecological benefits, economic benefits, and social benefits. Keywords-ecological civilization; environmental cost management and control; ecological benefits; economic benefits

Discussion about Enterprises Environmental Cost Management and Control Based on the Concept of Ecological Civilization