社会损害赔偿责任的财务保障机制

Financial Safeguard Mechanism of Social Harm and Compensation Obligations

企业的产品及其经营活动可能会给社会带来重大损害,由于有限责任制,这些损害可能因企业破产等原因无法得到赔偿。保障社会损害得到应有的赔偿不仅能够弥补受害者的损失,而且能够促进企业更谨慎地防止社会损害的发生。社会损害赔偿的财务保障机制不同,企业为防止损害发生所采取的谨慎程度与企业的资本结构也有所不同。本文分析不同的财务保障机制对谨慎程度与资本结构的影响。

Firms＇ products and activities may cause great damages to the society. Owing to a limited liability effect, some of the victims＇ losses will go unclaimed when the firm goes bankrupt. Covering all the losses caused by social harm can not only compensate the victims but also prompt the firm to choose high level of preventive care. Different financial responsibility regimes result in different capital structures and different care levels. This paper analyzes the impact of financial responsibility regimes on the capital structure and the choice of care level of the firm.