我国上市公司环境信息披露法律研究

发布时间：2018-04-09 13:48

本文选题：环境信息披露　切入点：上市公司　出处：《华东政法大学》2011年硕士论文

【摘要】：本文由福建省紫金山铜矿泄露事件入手,引出上市公司环境信息披露制度这一论文主题,并对上市公司环境信息披露制度出现的背景、意义、作用、理论基础等一系列基础问题进行详细论述。在此基础上,分析环境信息披露的法律关系及我国上市公司环境信息披露的现状、存在的问题、我国现有的环境信息披露法律法规、国外的环境信息披露制度的相关法规。最后,在分析我国环境信息披露制度存在的问题的基础上,借鉴国外相关的法律法规,针对《上市公司环境信息披露指南(征求意见稿)》提出自己的建议,以及就紫金山铜矿泄露事件所暴露出来的我国环境管理体系存在的问题及如何健全。本文采取了比较分析法和概括法。本文对其他国家关于上市公司环境信息披露的立法和实践进行对比分析,并结合我国具体国情建立适合我国的法律法规;在对环境信息披露的立法完善方面采用概括式的方法,针对《上市公司环境信息披露指南(征求意见稿)》提出几点建议,以期对以后的立法有所帮助;最后结合案例,就如何完善环境保护部门制度建设进行探讨。本文的创新之处包括三个方面:首先,从环境信息披露制度的背景和概念两方面出发,对上市公司环境信息披露制度及法律关系进行界定,明确上市公司环境信息与一般的信息披露的区别。强调上市公司披露的的环境信息应当包括价值性和重大性两个特性。其次,针对国家环保部公布的《上市公司环境信息披露指南(征求意见稿)》,结合国内外的法律实践,提出完善意见。最后,从紫金铜矿泄露事件所揭露出来的,政府部门对本地上市公司环境信息披露管理中所出现的问题,针对环境管理制度提出几点建议。本文分八章:第一章是环境信息披露的概述,介绍了环境信息的概念、理论基础和作用。第二章论述环境信息披露法律制度的理论基础,为环境信息披露制度的建立提供理论基础。第三章介绍环境信息披露的法律关系。第四章介绍我国上市公司环境信息披露的现状。第五章介绍国外相关的法律研究。第六章关于《上市公司环境信息披露指南(征求稿)》的几点建议。第七章结合紫金铜矿泄漏事件揭露出来的环境管理制度上存在的问题并就如何解决提出几点建议。第八章是对全文的总结,提出对我国环境信息披露制度建立与完善所希望达到的成果。
[Abstract]:This paper starts with the leakage of Zijinshan Copper Mine in Fujian Province, leads to the subject of the environmental information disclosure system of listed companies, and gives the background, significance and function of the environmental information disclosure system of listed companies.Theoretical basis and a series of basic issues are discussed in detail.On this basis, this paper analyzes the legal relationship of environmental information disclosure, the current situation and problems of environmental information disclosure of listed companies in China, the existing laws and regulations of environmental information disclosure in our country, and the relevant regulations of environmental information disclosure system in foreign countries.Finally, on the basis of analyzing the problems existing in the environmental information disclosure system of our country, and referring to the relevant laws and regulations of foreign countries, the author puts forward his own suggestions on the Guide to Environmental Information Disclosure of listed companies (draft for soliciting opinions).And the problems and how to perfect the environmental management system exposed in Zijinshan Copper Mine.This paper adopts comparative analysis and generalization method.This paper makes a comparative analysis on the legislation and practice of environmental information disclosure of listed companies in other countries, and establishes laws and regulations suitable for our country according to the specific conditions of our country, and adopts a general method to perfect the legislation of environmental information disclosure.This paper puts forward some suggestions on the Guide to Environmental Information Disclosure of listed companies (draft of soliciting opinions) in order to help the legislation in the future. Finally, it discusses how to perfect the system construction of environmental protection department in combination with a case study.The innovation of this paper includes three aspects: firstly, from the background and concept of environmental information disclosure system, the paper defines the environmental information disclosure system and legal relationship of listed companies.Make clear the difference between environmental information and general information disclosure of listed companies.It is emphasized that the environmental information disclosed by listed companies should include two characteristics: value and materiality.Secondly, according to the "Guide to Environmental Information Disclosure of listed companies (draft of soliciting opinions)" published by the Ministry of Environmental Protection, the author puts forward some suggestions on how to improve it in light of the domestic and foreign legal practice.Finally, from the revelation of Zijin Copper Mine leak, the government departments put forward some suggestions on the environmental management system for the environmental information disclosure management of local listed companies.This paper is divided into eight chapters: the first chapter is an overview of environmental information disclosure, introducing the concept, theoretical basis and role of environmental information.The second chapter discusses the theoretical basis of the legal system of environmental information disclosure, which provides a theoretical basis for the establishment of environmental information disclosure system.The third chapter introduces the legal relationship of environmental information disclosure.The fourth chapter introduces the current situation of environmental information disclosure of listed companies in China.The fifth chapter introduces the relevant legal research abroad.Chapter VI: some suggestions on the Guide to Environmental Information Disclosure of listed companies (solicitation draft).The seventh chapter combines the problems in the environmental management system exposed by the Zijin copper mine and puts forward some suggestions on how to solve the problems.The eighth chapter is a summary of the full text, put forward the establishment and improvement of environmental information disclosure system in China to achieve the desired results.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91;D922.287;D922.68

【参考文献】