中国绿色发展中企业环境责任立法探讨

经济活动过程和结果的绿色化主要靠企业承担环境责任来实现，但基于企业的营利本质，期望企业自觉承担环境责任并不现实，必须通过立法从内外部保障、强制其承担环境责任。我国环境保护法及企业法中无法容纳大量的企业环境责任条款，因此我国有必要制定专门的《企业环境责任法》，要求企业承担产品从设计、生产直至废弃的环境责任，并建立环境信息披露、税收优惠等企业承担环境责任的激励约束措施。同时我国应修改环境保护法，提高企业污染环境的成本、将企业环境成本内部化。

The discussion on the legislation of corporate environmental responsibility in the green development of China

The "greenization" process and result of economic activities mainly rely on the enterprise to bear the environmental responsibility, but based on the profit nature of the enterprise, it is not realistic to expect enterprise to assume environmental responsibility conscientiously. Legislation security forced its commitment to environmental responsibility is needed. It is necessary to make special law to demand enterprises to take the responsible for environment protection from product design, production, utilization, until the waste disposal in China. Besides, tax constraint and incentive measures should be established for enterprises to disclose environmental information. At the same time, environmental protection law should be modified to improve and internalization the cost of enterprise pollution environment.