应在传统会计及国外、国内学术界对环境成本确认的比较研究基础上，对环境成本进行合理界定，并建立环境成本的计量方法，为企业进行环境治理决策提供理论基础和方法。

On the basis of comparison, this paper recognizes the concept and content of environmental costs, and builds up the means of measuring them for decision on treating environmental pollution.

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