【摘要】：隨著經(jīng)濟社會的快速發(fā)展，環(huán)境問題日益凸顯。環(huán)境問題不僅影響人們的日常生活，而且破壞整個社會的可持續(xù)發(fā)展。我國也結(jié)合實際情況，制定了多項環(huán)境保護和環(huán)境侵權(quán)救濟的法律法規(guī)。但是在利用環(huán)境會計理論，將財務(wù)保證，如寄存擔(dān)保金，準備金等方式運用于環(huán)境侵權(quán)救濟方面的法律還不太成熟。本文正是基于我國對環(huán)境損害賠償準備金制度的研究不足甚至空白，借鑒國外的立法經(jīng)驗，從對它建立的必要性，可行性和具體制度的設(shè)立等問題進行了較為深入的研究，提出了自己的淺見。筆者認為，研究損害賠償準備金制度的意義在于:損害賠償準備金制度一方面具有保障受害者獲得及時和充分的損害救濟，確保公眾環(huán)境權(quán)得以實現(xiàn)的重要功能，另一方面還能夠相應(yīng)提升污染項目業(yè)主的環(huán)境保護意識和環(huán)境管理水平，督促示其努力做好環(huán)境的保護工作，從而使損失降到最低。最后，它對于環(huán)境污染事件的事前預(yù)防起到了積極的重要。所以，無論是對于受害者還是對于污染者、無論對于事后救濟還是對于事前預(yù)防，都具有重要的意義。 本文分引言、正文、結(jié)論三個部分。 引言部分，簡要介紹了我國建立環(huán)境侵權(quán)損害賠償準備金制度的必要性和重要意義。 正文部分共分三章。第一章概述環(huán)境侵權(quán)的基本理論，包括環(huán)境權(quán)，環(huán)境侵權(quán)，環(huán)境權(quán)益三者的內(nèi)涵和關(guān)系，這是本文立論的基礎(chǔ)。同時還介紹了環(huán)境侵權(quán)損害賠償準備金制度的含義，與國內(nèi)外相似制度的比較。第二章詳細闡述了環(huán)境侵權(quán)損害賠償準備金制度建立的必要性與可行性，理論必要性主要是指環(huán)境會計理論的支持，而現(xiàn)實必要性涵蓋三個方面：保障公眾環(huán)境權(quán)益，維護法律的尊嚴，督促企業(yè)關(guān)注環(huán)境，減少損失的發(fā)生，保護環(huán)境和經(jīng)濟發(fā)展，維護社會的穩(wěn)定；理論可行性包括兩個方面：污染者付費原則和預(yù)防原則，而現(xiàn)實必要性是從國家，企業(yè)和社會的角度予以闡述的。第三章詳細分析了環(huán)境侵權(quán)損害賠償準備金制度的構(gòu)建，其中包括立法模式的選擇，制度的設(shè)計原則，，賠償準備金的計提范圍及其計算方法。 結(jié)論部分，總結(jié)了本文的研究成果，提出了建立環(huán)境侵權(quán)損害賠償準備金制度的幾點建議，以期完善相關(guān)制度，更好地保護公民的環(huán)境權(quán)益和促進社會的可持續(xù)發(fā)展。
[Abstract]:With the rapid development of economy and society, environmental problems have become increasingly prominent. Environmental problems not only affect people's daily life, but also destroy the sustainable development of the whole society. Our country also combines the actual situation, has formulated many environmental protection and the environmental tort relief laws and regulations. However, the application of financial guarantee, such as deposit guarantee and reserve fund, to environmental tort relief is not mature. Based on the insufficient or even blank research on the reserve system of environmental damage compensation in our country, this paper makes a deep research on the necessity, feasibility and establishment of the specific system from the experience of foreign legislation. Put forward their own shallow views. The author believes that the significance of studying the system of reserve for damage compensation lies in: on the one hand, the reserve system of damage compensation has the important function of guaranteeing the victims to obtain timely and adequate damage relief and to ensure the realization of public environmental rights. On the other hand, it can also improve the environmental protection consciousness and environmental management level of pollution project owners, urge them to do their best to protect the environment, so as to reduce the loss to the minimum. Finally, it plays a positive role in the prevention of environmental pollution events. Therefore, whether for victims or polluters, whether for ex post relief or prevention, is of great significance. This paper is divided into three parts: introduction, text and conclusion. The introduction briefly introduces the necessity and significance of establishing the reserve system for environmental tort damages in China. The text is divided into three chapters. The first chapter summarizes the basic theory of environmental tort, including environmental rights, environmental tort, environmental rights and interests of the three connotations and relations, which is the basis of this paper. At the same time, it introduces the meaning of the reserve system of environmental tort damage compensation, and compares it with the similar system at home and abroad. The second chapter elaborates the necessity and feasibility of establishing the reserve system of environmental tort damage compensation. The theoretical necessity mainly refers to the support of environmental accounting theory, while the practical necessity covers three aspects: protecting public environmental rights and interests. Maintaining the dignity of the law, urging enterprises to pay attention to the environment, reducing the occurrence of losses, protecting the environment and economic development, and maintaining social stability; the theoretical feasibility includes two aspects: the polluter pays principle and the precautionary principle. But the realistic necessity is from the country, the enterprise and the social angle to give the elaboration. The third chapter analyzes the construction of the reserve system for environmental tort damages in detail, including the choice of legislative model, the design principles of the system, the scope of compensation reserve and its calculation method. The conclusion part summarizes the research results of this paper and puts forward some suggestions on establishing the reserve system for environmental tort damages in order to perfect the relevant system better protect citizens' environmental rights and interests and promote the sustainable development of society.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.68

【參考文獻】

相關(guān)期刊論文 前10條

1 徐玉鳳;;計提或有環(huán)境成本準備金的可行性分析[J];財會通訊(學(xué)術(shù)版);2006年07期

2 李摯萍;論可持續(xù)發(fā)展戰(zhàn)略與金融法律制度的融合[J];東南學(xué)術(shù);2004年02期

3 鄒雄;;論環(huán)境權(quán)益及其救濟[J];福州大學(xué)學(xué)報(哲學(xué)社會科學(xué)版);2008年03期

4 鄒雄;;論環(huán)境侵權(quán)救濟制度的內(nèi)容與體系[J];廣州大學(xué)學(xué)報(社會科學(xué)版);2005年09期

5 鄒雄;;對環(huán)境侵權(quán)責(zé)任保險制度若干問題的思考[J];廣州大學(xué)學(xué)報(社會科學(xué)版);2006年03期

6 鄒雄;;論環(huán)境權(quán)的概念[J];現(xiàn)代法學(xué);2008年05期

7 趙海濤;;環(huán)境侵權(quán)損害賠償社會化芻議[J];理論學(xué)習(xí);2007年02期

8 趙亞杰;;環(huán)境責(zé)任保險制度芻議[J];行政與法;2008年05期

9 蔣莉;美國環(huán)保超級基金制度及其實施[J];油氣田環(huán)境保護;2005年01期

10 竺效;;作為立法術(shù)語的“環(huán)境侵權(quán)”之辨析[J];政法論叢;2008年02期

本文編號：2280173