With the strengthen of people’s ability to use and transform nature, on the one hand, people acquire more resources from nature and make life more comfortable, on the other hand, the amount of waste that people emit has also increased rapidly. Excessive excavation of resources and disposal of waste emissions led to the deterioration of the environment, affecting the country's sustainable development and the Earth's ecological balance. In this paper, from the perspective of low-carbon economy, to explore corporate environmental cost recognition, measurement, collection, distribution methods, expectations for the relevant enterprises, especially high-polluting, high-emission energy-based enterprises to learn from.