论我国环境投融资法律与政策的完善  

The Improvement of Laws and Policies of Environmental Investment and Financing

作　　者：阳露昭[1] 陈兆玲[1] 

机构地区：[1]中国海洋大学法政学院,山东青岛266100

出　　处：《中国海洋大学学报（社会科学版）》2013年第5期76-80,共5页Journal of Ocean University of China(Social Sciences)

基　　金：国家社会科学基金资助项目"绿色金融法律制度研究"(09BFX050)的部分成果

摘　　要：环境投融资是运用经济手段实现环境保护的风险性经济活动。由于环境投融资的公共性,一般投资主体缺乏环境投融资的动力。为此,必须在法律与政策层面提供支持,以推进环境投融资活动:建立系统性、可持续性的税收优惠制度和信贷政策,以激励投资主体参与环境投融资;完善环境信息公开制度与企业环境管理体系,促进环境投融资决策的形成和落实;加强政府对环境投融资的风险监管,保障环境投融资项目的顺利运行。Environmental investment and financing is a risky economic activity with economic instru-ments to achieve the purpose of environmental protection .Owing to the public nature of environmental in-vestment and financing ,the general investors lack the motivation for environmental investment and finan-cing .Therefore ,we must give a support in aspects of laws and policies to promote the activities of envi-ronmental investment and financing :establishing systematic and sustainable preferential tax system and credit policy in order to encourage investors to participate in environmental investment and financing ;per-fecting openness system of environmental information and enterprise environmental management system to promote the decision of environmental investment and financing ;strengthening the government's risk su-pervision of environmental investment and financing to ensure that environmental investment and financing projects run smoothly .

关 键 词：环境投融资 激励措施 决策促进 风险监管 

分 类 号：D912.29[政治法律—民商法学]