环境成本是衡量经济发展代价———环境污染与生态破坏的主要方式，也是制定生态补偿标准的重要依据之一，但现有研究中很少明确提出以环境成本为依据核算生态补偿标准。主要从环境成本入手，在全面总结国内外近期有关生态补偿标准制定以及环境成本的基础之上，对环境成本的概念和核算方法进行了概述，分析了目前环境成本核算研究中存在的一些问题，对环境成本与保护成本关系、环境成本空间化进行了讨论，认为环境成本学科综合化、核算方法科学化是未来的发展趋势，环境成本的空间化是未来的研究重点。

Environmental costs, showing as environment pollution and ecological destruction, are the expense we have to pay for the economic development. Environmental costs are also one of the important bases for evaluating compensation standard. However, in existing studies few have put forward clearly accounting of ecological compensation standard based on environmental costs. From the perspective of the environmental cost, the paper aims at summarizing recent study of environmental costs in domestic and overseas. Based on clearing some conceptions of environmental costs and accounting methods, the paper points out some problems in the research of environmental costs accounting. What’ s more, the relationship of environmental costs and protection costs, and how to deal with the cost of environment in space are discussed. Besides, the paper clarifies that colligated research group and scientific accounting methods would be the development direction of environmental cost accounting research. Finally, how to deal with the costs of environment in space was the hotspot question in environmental costs accounting research.