In recent years, environmental problem arouses a hot debate in the society. It is a issuse worthy of further study for enterprises how to"compensate"governance environmental cost. This paper has carried on the theoretical analysis and empirical test on the influence factors of "compensation" environmental cost through the most prominent haze issues recently, then we draw some conclusions that the degree of the government on the governance environmental regulation, enterprises' social responsibility and enterprises' behaviour on the environment are positively related with 'compensation' governance environmental cost. On this basis, we put forward some corresponding suggestions.%近年来,环境问题越来越引起社会关注,企业如何"补偿"治理环境成本成为值得深入研究的问题.本文以近年来最突出的雾霾治理问题为切入点,对企业"补偿"治理环境成本的影响因素进行了理论分析和实证检验,发现政府对企业治理环境规制程度、企业的社会责任意识和企业行为对环境的影响程度均与企业"补偿"治理环境成本呈现正相关的关系,在此基础上,提出了相对应的建议.
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