我国上市公司环境保护核查制度研究

发布时间：2018-12-10 22:46

【摘要】：上市公司环境保护核查制度作为一种政府对企业环境问题审核的环境政策,自2001年问世以来,在提高企业环境保护意识、加大企业环境成本投入、增强企业环境行为规范方面有着卓越的贡献。上市公司环境保护核查制度在企业上市之前,对其行为进行环境方面核查,从而达到调控市场投资方向、避免环境风险、完善监管制度的目的。但从开始建立到逐渐完善的十多年实施过程之中,上市公司环保核查也暴露出了诸多问题。在我国证券发行制度由核审制向注册制改革的浪潮之下,2014年末环保部也全面叫停了上市公司环保核查制度的继续开展,我国上市公司环境保护问题又开始面临新一轮的探索和研究。本文以上市公司发行制度改革为背景,从上市公司环保核查制度的法律属性、法律原理展开讨论,在肯定环保核查制度为我国环境保护方面做出卓越贡献的同时总结其在实施十余年间所暴露出的诸多问题,并结合域外相关领域的研究成果,试图在上市公司环境保护问题何去何从之时,给出自己的一些观点。文章共分为五个部分:第一部分为概述,梳理了上市公司、上市公司审核制度、上市公司环保核查制度的相关概念及特征。第二部分从法律属性与原理角度对上市公司环保核查制度进行分析。第三部分以前两部分的梳理与分析为基础,总结了环保核查制度所暴露的问题。第四部分引入了域外与环保核查相关领域的研究成果和内容。最后一部分,在整理全文的同时提出了关于暂停环保核查制度后的上市公司环境问题的解决建议。
[Abstract]:The environmental protection verification system of listed companies, as an environmental policy of the government to audit the environmental problems of enterprises, has been increasing the awareness of environmental protection of enterprises and increasing the input of environmental costs of enterprises since its inception in 2001. The enhancement enterprise environment behavior standard aspect has the outstanding contribution. The environmental protection verification system of listed companies before the listing of enterprises, the behavior of the environmental aspects of verification, so as to control the direction of investment in the market, avoid environmental risks, and improve the regulatory system. However, from the beginning of the establishment to the gradual improvement of more than 10 years of implementation process, listed companies environmental verification also exposed a lot of problems. Under the tide of the reform of China's securities issuance system from the nuclear audit system to the registration system, at the end of 2014, the Ministry of Environmental Protection also completely suspended the continuation of the environmental protection verification system of listed companies. The environmental protection of listed companies in China is facing a new round of exploration and research. Based on the reform of the issuing system of listed companies, this paper discusses the legal attributes and legal principles of the environmental protection verification system of listed companies. Recognizing that the environmental verification system has made outstanding contributions to the protection of the environment in our country, and at the same time summing up the many problems exposed during its more than ten years of implementation, and combining the research results in the relevant areas outside the country, This paper tries to give some views on the problem of environmental protection of listed companies. The article is divided into five parts: the first part is an overview, combing the listed company, listed company audit system, listed company environmental protection verification system related concepts and characteristics. The second part analyzes the environmental protection verification system of listed companies from the angle of legal attribute and principle. The third part summarizes the problems exposed by the environmental protection verification system on the basis of combing and analysis of the previous two parts. The fourth part introduces the research results and contents in the field of environmental protection verification. In the last part, the author puts forward some suggestions to solve the environmental problems of listed companies after suspension of environmental verification system.
【学位授予单位】：清华大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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