基于环境规制视阈的企业环境责任缺失分析

改革开放以来，中国经济飞速发展，取得了举世瞩目的成就。但伴随着我国工业化进程的不断推进。环境问题的严峻性也越来越突出。企业是环境污染的主要来源者，这是企业典型的负外部性行为。由于环境资源的公共物品属性和企业典型的经济理性，使得企业并不会有效内化环境污染所带来的外部成本。这是企业环境责任缺失的表现，也是市场失灵的结果。这需要政府的介入，实施环境规制。但政府并非是完美的，在环境规制过程中出现企业与政府的互动和政府行为的外部性等现象，这也是地方放政府“经济理性”的表现。其互动结果使得企业与地方政府之间形成所谓的“利益集团”．地方政府成为企业环境污染的保护伞，这是企业环境责任缺失的深层次原因，从而进一步造成环境责任的缺失。

Based on Environmental Regulation to Deeply Analyse the Lack of Enterprise Environmental Responsibility

Since China＇s opening-up, her economy has seen rapid development with industrialization drive pressing ahead. While at the same time, along with the industrial advancement, a series of environmental problems has occurred. Enterprises are key origin of environmental pollution, these are enterprises＇ negative externality. Because of public goods attributes of environmental resources and enterprise typical economic rationality, enterprises will not internalize external costs caused by environmental pollution. This is the performance of lack of enterprise environmental responsibility and the result of market failure, government environmental regulation is required. However, governments are not perfect, this makes appear phenomenon about rent-seeking and government externalities, Etc. these are also the economical rationality performance of local government. Its interactive result causes ＂the interest group＂ between the enterprises and the local governments. The local gowernments become the protective umbrella of enterprises environment pollution, This creates further lack of environment responsibility.