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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。
However, based on the profit-making nature of enterprises, it is unrealistic to expect enterprises to assume environmental responsibility consciously. Therefore, it is necessary to legislate both internal and external guarantees to force them to undertake environmental responsibilities. China’s Environmental Protection Law and Business Law can not accommodate a large number of corporate environmental responsibility clause, so it is necessary for our country to develop a special “corporate environmental responsibility law,” requiring enterprises to take the product from design, production until abandoned environmental responsibility, and the establishment of environmental information disclosure , Tax incentives and other enterprises to undertake environmental responsibility incentives and restraints. At the same time, our country should amend the law on environmental protection, increase the cost of pollution of the environment, internalize the environmental costs of enterprises.