(一)已有环境成本控制模型的特点及适用性分析1.齿轮模型余宗海等人(2014)基于“以人为本”思维,将环境成本分类为选择性成本、过渡性成本、惩罚性成本,进而依据三类环境成本的相互作用提出环境成本控制的齿轮模型。企业增加选择性成本,对自然资源的消耗与破坏势必会降低,这导致企业过渡性成本降低。过渡性成本体现在自然资源数量与质量的双重损失,这些损失最终会作用于人类福利, (I) Analysis of the Characteristics and Applicability of Existing Environmental Cost Control Models 1. Gears Model Yu Zonghai et al (2014) classify environmental costs into selective costs, transitional costs, punitive costs based on the “people-oriented” Then based on the interaction of the three types of environmental costs proposed environmental cost control gear model. Increasing the selective cost of enterprises will inevitably reduce the consumption and destruction of natural resources, resulting in a reduction in the transitional costs of enterprises. The transitional costs are reflected in the double loss of the quantity and quality of natural resources that ultimately end up in human welfare,