摘要
本文运用制度分析范式对中美两起典型企业环境污染事件的对比分析,初步构建了一个企业环境责任履行的制度分析框架。研究认为:市场、政府与法律是影响企业环境责任履行的最重要制度因素。在一个市场竞争充分、价格机制健全、市场信息透明,政府拥有正确的环保理念和规制措施,法律制度健全可执行、惩戒力度大的规制条件下,有助于企业环境责任履行。企业环境责任规制制度的形成是制度变迁的过程;交易成本在其中起着重要作用。我国应重点加强企业环境责任规制制度的建设,以市场、政府和法律为核心,注意制度变迁的效率与方式以及制度设计与运行的交易成本节约。
This paper is going to compare and analyze two typical environmental pollution issues of Chinese enterprise and American enterprise by institutional analytical paradigm. It finds that market, government and legal system are the most impor- tant systematic factora for corporations to fulfill their environmental responsibility. In a perfectly competitive market with sound price mechanisms and market information transparency, it helps corporations to fulfill their environmental responsibility if the government has the right concept of environmental protection and regulation and the legal system has executable, forceful disci- plinary regulation. The formation of corporate environmental responsibility regulation system is the process of institutional chang- ing, in which transaction costs plays an important role. China should focus on improving the corporate environmental responsi- bility regulation system, make the market, government and law at the core, and pay attention to efficiency and manner of insti- tutional change and the transaction cost saving of system design and operation.
出处
《财经科学》
CSSCI
北大核心
2016年第8期84-92,共9页
Finance & Economics
基金
中央高校基本科研业务经费项目<企业社会责任评价指标体系构建与应用>(项目编号:skgt201104)
<美国法经济学发展演变及其对我国法经济学本土化发展的经验借鉴研究>(项目编号:skqy201327)
四川省哲学社会科学研究"十二五"规划课题<企业环境责任规制的比较制度分析>(项目编号:sc14c015)的资助
关键词
企业环境责任
制度变迁
交易成本
Corporate Environmental Responsibility
Institutional Change
Transaction Costs