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作 者:蒋亚娟 肖歌予 JIANG Yajuan;XIAO Geyu(China Academy of Taxation and Rule of Law,Chongqing 401120,China)
出 处:《中国司法鉴定》2021年第3期10-20,共11页Chinese Journal of Forensic Sciences
基 金:国家社科基金一般项目(16BFX172);教育部人文社会科学研究青年基金项目(15YJC820022)。
摘 要:随着国内社会和国际领域对环境重视程度的不断增强,在应运法治中国建设进程中,环境领域的法治体系亟须建立。环境诉讼中的证据保障——环境损害评估司法鉴定制度构建仍处于发展初期,依然存在法律规范不完善、专业司法鉴定机构量少质低定价高以及管理部门职责交叉等问题。为此,通过对比分析美国、意大利和日本建设经验以及司法鉴定学的学科知识,结合我国具体国情提出建议,即将出台的专门性法律文件与现行法律制度相结合,以环境税收为基础建立环境损害评估专项资金库,并寻求以司法部门为主导、多个部门相互协调配合的监管体系。As the domestic society and the international community pay more attention to the environment,in the process of building up rule of law in China,there is an urgent need to establish a legal system in the environmental field.The construction of environmental damage assessment forensic appraisal system in environmental litigation,which is a guarantee of evidence in environmental litigation,is still in the early stage of development,and there are still some problems,such as imperfect legal norms,low quantity,low quality and high price charged by professional forensic appraisal institutions,and overlapping responsibilities of management departments.Therefore,with comparative analysis of US,Italian and Japanese experience and the special knowledge of forensic appraisal,it is necessary to establish a special fund bank for environmental damage assessment based on environmental tax by combining the special legal documents and the current legal system,and to seek a regulatory system led by the judicial department and coordinated among multiple departments.
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