本文从经济学和委托代理理论出发构建非国有企业和国有企业环境污染行为产生的成本—收益决策模型,分析了污染行为产生的根本动因,并根据此提出控制企业环境污染行为的有效、可行的根本政策. Based on the theory of economics and principal-agent, this paper constructs the cost-benefit decision-making model of non-state-owned enterprises and state-owned enterprises and analyzes the fundamental motivation of the pollution behavior. Based on this, it is proposed that the control of environmental pollution behavior is effective and feasible Fundamental policy.