法典化视域下损害担责原则的内涵流变与制度体现
The Connotation and Institutional Manifestation of the Principle of Liability for Damages in the Perspective of Codification

损害担责原则在2015年的《环境保护法》中得到了明文的宣示，但在学理上有着污染者负担、原因者负担与受益者负担等不同表述。在生态环境法典编纂的背景下，受益者负担的表述拓宽了主体的范围，增加了责任的承担形式，以其作为环境法基本原则的表述更为妥帖。环境税费制度、生态补偿制度等以受益者负担原则为基础的制度发展运行，完善了“政府–企业–公众”互动的新型环保格局。
The principle of liability for damages has been clearly stated in Environmental Protection Law in 2015, but there are different expressions in theory, such as polluter pays principle, causer pays principle and beneficiary pays principle. The beneficiary pays principle broadens the scope of subjects and increases the forms of liability, which is more appropriate as a basic principle of environmental code. The development and operation of environmental tax and fee system and ecological compensation system, which are based on the beneficiary pays principle, have improved the new environment protection pattern of “government-enterprise-public” interaction.