我国环境污染责任保险的理论研究与实践应用

Theoretical Research and Practical Application ofEnvironmental Pollution Liability Insurance in China

环境污染责任保险是提高企业投资水平和完善公司治理的一个良好实践。我国于20世纪90年代初开始实行环境污染责任保险,至今已30年,却仍未得到企业和保险公司的广泛关注。以此为基础,对环境污染责任保险的来源与内容加以阐述,梳理了其在投融资效应和治理效应方面的文献。同时,对促进我国环境污染责任保险建设的法律法规和环境污染责任保险制度在我国的实践状况做出了总结,分析了我国环境污染责任保险机制进一步完善的主要障碍,并对未来发展进行了探究。最后提出,在借鉴西方发达国家先进制度的基础上构建一套符合我国国情的环境污染责任保险制度体系是确保其在我国资本市场上发挥化解矛盾纠纷功能的核心所在。

Environmental pollution liability insurance is a good practice to improve corporate investment and improve corporate governance.China started to launch environmental pollution liability insurance in the early 1990s,and it has been thirty years since then,but it still has not received much attention from enterprises and insurance companies.Based on this,this paper elaborates on the source and content of environmental pollution liability insurance and composes the literature on its investment and financing effects and governance effects.At the same time,it summarizes the laws and regulations that promote the development of environmental pollution liability insurance in China and the practical application of environmental liability insurance system in China,examines the main obstacles to the further improvement of environmental liability insurance mechanism in China and predicts the future development.It is argued that building a system of environmental pollution liability insurance in line with China's national conditions based on the advanced systems of western developed countries is the core of ensuring its role in resolving conflicts and disputes in China's capital market.