《环境保护法》下的企业环境责任与激励机制研究
Research on Enterprise Environmental Responsibility and Incentive Mechanism under The Law of Environmental Protection

在环境保护日益严峻的形势下，《中华人民共和国环境保护法》的颁布一方面可以为企业的经营活动划定清晰的环保红线，另一方面也有力地推动了环境保护工作的推进。企业作为实体经济的重要支柱，无论从社会责任还是可持续发展的角度，履行环境责任都责无旁贷。然而在实际生活中，部分企业受利益驱使只是做着表面工作而没有深刻贯彻保护环境的政策，导致我国环境污染问题仍然存在。本文通过深入解读《中华人民共和国环境保护法》，剖析企业环境责任的重要性和法律要求，并且探讨了企业在履行环境责任时面临的一些现实困境和存在的问题。为解决这些困境激发企业自觉履行环境责任，政府、社会需要构建相关激励机制，通过财政补贴、媒体宣传这些正向激励手段去引导企业在发展过程中重视生态保护，在政府、社会和个人的共同努力下，促使企业将环境责任内化为自身发展的动力，实现经济利益和环境效益的共赢。
In the current background where environmental protection is becoming increasingly urgent, the promulgation of the Law of the People’s Republic of China on Environmental Protection not only sets clear environmental protection boundaries for the business operations of enterprises but also effectively promotes the advancement of environmental protection work. As a vital pillar of the real economy, enterprises have an inescapable responsibility to fulfill environmental protection duties, both from the perspective of social responsibility and sustainable development. However, in real life, some enterprises, driven by interests, only do superficial work without deeply implementing environmental protection policies, resulting in the persistence of environmental pollution problems in our country. Through an in-depth interpretation of the Law of the People’s Republic of China on Environmental Protection, this paper analyzes the significance and legal requirements of enterprises’ environmental responsibilities, and explores some practical difficulties and problems that enterprises encounter when fulfilling their environmental responsibilities. To resolve these difficulties and stimulate enterprises to voluntarily assume environmental responsibilities, it is necessary to establish relevant incentive mechanisms. By means of positive incentives such as financial subsidies and media publicity, the government can guide enterprises to attach importance to ecological protection in the process of development. With the joint efforts of the government, society and individuals, it can encourage enterprises to internalize environmental responsibilities as the driving force for their own development, achieving a win-win situation of economic benefits and environmental benefits.