本文選題：公司　切入點(diǎn)：責(zé)任　出處：《大連海事大學(xué)》2008年碩士論文

【摘要】： 現(xiàn)代社會環(huán)境問題日益嚴(yán)峻。環(huán)境問題的產(chǎn)生根源于產(chǎn)業(yè)活動與人類其他活動造成超過自然界凈化能力的污染物質(zhì)與能源進(jìn)入環(huán)境,以及為發(fā)展經(jīng)濟(jì)而過度利用生態(tài)資源所造成生態(tài)環(huán)境惡化。因此環(huán)境問題的解決從根本上取決于人類采取何種態(tài)度和措施來開展產(chǎn)業(yè)活動,即環(huán)境問題在本質(zhì)上是個經(jīng)濟(jì)問題。公司是現(xiàn)代經(jīng)濟(jì)生活的主體,反思傳統(tǒng)產(chǎn)業(yè)活動,必然涉及公司在解決環(huán)境問題上所應(yīng)扮演的角色。因此有了公司環(huán)境責(zé)任這一議題。從理論上看,公司環(huán)境責(zé)任的提出既是公司承擔(dān)社會責(zé)任這種理論思潮的延續(xù)和發(fā)展,也是立法響應(yīng)可持續(xù)發(fā)展觀的重要體現(xiàn)。作為產(chǎn)品生產(chǎn)者的公司,既是各種資源的最大使用者,也是各種廢棄物的排放者。所以構(gòu)建公司環(huán)境責(zé)任,使公司在實(shí)現(xiàn)股東利益的同時,對環(huán)境利益同樣承擔(dān)一定的責(zé)任,以最大限度地節(jié)約資源、保護(hù)環(huán)境,顯得尤為重要。 本文首先對公司環(huán)境責(zé)任進(jìn)行了界定,指出公司環(huán)境責(zé)任是公司社會責(zé)任的一部分,包括公司環(huán)境法律責(zé)任和公司環(huán)境道德責(zé)任。接著將公司環(huán)境責(zé)任與法律責(zé)任、經(jīng)濟(jì)責(zé)任、道德責(zé)任和社會責(zé)任概念進(jìn)行了比較分析,由此得出公司環(huán)境責(zé)任的性質(zhì),最后歸納出了公司環(huán)境責(zé)任的三個特點(diǎn)。 第二部分闡釋了公司環(huán)境責(zé)任的理論基礎(chǔ),分別對公司環(huán)境責(zé)任符合正義、效率與秩序價值進(jìn)行了證成,并分析了所有權(quán)社會化對公司環(huán)境責(zé)任的影響以及公司營利性與公司環(huán)境責(zé)任的關(guān)系。 第三部分著重對公司環(huán)境責(zé)任的內(nèi)容進(jìn)行分析,本論文沒有采用傳統(tǒng)的列舉式的思路研究公司環(huán)境責(zé)任具體細(xì)致的類別,而是從公司的決策和生產(chǎn)經(jīng)營過程這兩個層次展開探討。 第四部分對我國公司環(huán)境責(zé)任的現(xiàn)狀進(jìn)行了描述,指出我國公司環(huán)境責(zé)任承擔(dān)方面在立法和實(shí)踐上的不足,進(jìn)而提出了完善我國立法體系和提高公司環(huán)境意識的構(gòu)想,之后,為進(jìn)一步規(guī)范公司環(huán)境責(zé)任,進(jìn)行了幾項制度設(shè)計:公司環(huán)境信息披露制度、生態(tài)環(huán)境補(bǔ)償機(jī)制、生產(chǎn)者責(zé)任的延伸制度、環(huán)境資源稅制度和環(huán)保公眾參與制度。
[Abstract]:Environmental problems in modern society are becoming more and more serious. Environmental problems arise from industrial activities and other activities of human beings, which cause pollutants and energy to enter the environment that exceed the natural purification capacity. And the deterioration of the ecological environment caused by the overexploitation of ecological resources for economic development. Therefore, the solution of environmental problems depends fundamentally on the attitude and measures taken by human beings to carry out industrial activities, That is, the environmental problem is essentially an economic issue. Companies are the main body of modern economic life and reflect on traditional industrial activities. It must involve the role that the company should play in solving the environmental problem. Therefore, there is the topic of corporate environmental responsibility. Theoretically, the proposal of corporate environmental responsibility is the continuation and development of the theoretical trend of corporate social responsibility. It is also an important embodiment of legislation in response to the concept of sustainable development. As a producer of products, the company is not only the largest user of all kinds of resources, but also the emitter of all kinds of waste. In order to save resources and protect the environment, it is very important for the company to take some responsibility for the environmental interests while realizing the interests of the shareholders. This paper first defines corporate environmental responsibility, and points out that corporate environmental responsibility is a part of corporate social responsibility, including corporate environmental legal responsibility and corporate environmental moral responsibility. The concepts of economic responsibility, moral responsibility and social responsibility are compared and analyzed, and the nature of corporate environmental responsibility is obtained. Finally, three characteristics of corporate environmental responsibility are summed up. The second part explains the theoretical basis of corporate environmental responsibility, and proves that corporate environmental responsibility conforms to justice, efficiency and order value. It also analyzes the influence of ownership socialization on corporate environmental responsibility and the relationship between corporate profitability and corporate environmental responsibility. The third part focuses on the analysis of the content of corporate environmental responsibility, this paper does not use the traditional enumeration of ideas to study the specific and detailed categories of corporate environmental responsibility. But from the company's decision-making and production and management process of the two levels of discussion. The fourth part describes the current situation of corporate environmental responsibility in China, points out the deficiencies in legislation and practice, and then puts forward the idea of perfecting the legislative system and raising the environmental awareness of the company. In order to further standardize corporate environmental responsibility, several institutional designs are carried out: corporate environmental information disclosure system, ecological environment compensation mechanism, extended producer responsibility system, environmental resource tax system and environmental public participation system.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D922.68

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 周幫揚(yáng);梅章慧;李娟;;論基于農(nóng)民環(huán)境權(quán)保護(hù)的農(nóng)村工業(yè)污染防治法律對策——以強(qiáng)化企業(yè)環(huán)境責(zé)任為視角[J];法制與經(jīng)濟(jì)(下旬);2010年12期

相關(guān)碩士學(xué)位論文 前5條

1 何雨紓;公司環(huán)境責(zé)任的法律研究[D];重慶大學(xué);2011年

2 吳晶;公司環(huán)境責(zé)任及其實(shí)現(xiàn)機(jī)制研究[D];長安大學(xué);2010年

3 楊旭東;我國煤區(qū)環(huán)境責(zé)任主體法律問題研究[D];鄭州大學(xué);2012年

4 王琦;公司環(huán)境責(zé)任研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2012年

5 王曉東;企業(yè)環(huán)境責(zé)任制度研究[D];吉林財經(jīng)大學(xué);2013年

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本文編號：1664727