Discussion on Double-layer Responsibility Control System of Enterprise Environmental Cost

¹ College of Business Administration Jimei University, Xiamen 361021, China
² College of Music and Dance Xihua University, Sichuan 610000, China

Abstract

Based on the inside and outside area of the enterprises, this paper re-constructs the double-layer responsibility control system of enterprise environmental cost (DRSEC) by referring to life cycle theory, responsibility center theory and system theory. In the inner layer, each responsibility center of environmental cost control is divided according to the five stages of the enterprise life cycle. These responsibility centers closely cooperate to effectively reduce the environmental costs of the enterprises. In the outer layer, the two major responsible entities of the government and the public supervise the control of environmental costs, guide the goals setting of environmental costs and give feedback to inner layer. By designing a double-layer environmental cost control system with synchronous operation of inner and outer layers, we expect to provide new ideas for enterprises to control environmental costs.