Study On The System Of Environmental Damage Reserve

With the rapid economic and social development, environmental issues becomeprominent. Environmental problems not only affect people’s daily lives, but alsoundermine the sustainable development of society as a whole. Our country hasdeveloped many environmental laws according to actual conditions. However, It isnot mature that exerting environmental accounting theory, financial guarantee, such ashosting the deposit, reserve, etc. on the legal aspects of environmental tort remedies.This article has learned experience from foreign legislative practice based on thedeficiencies or gaps of environmental damage reserve. It is developed deeply from thenecessity of its establishment, the establishment of the feasibility and system issues.In my opinion, the significance of the System of Environmental damage reserve are asfollows: on the one hand, it protects and reliefs victims on time, which can ensure therealizing people’s environmental rights, on the other hand, it can promoteenvironmental awareness and management level of pollution project owner’s. Becausethe constraints of the system’s, pollution project owners try their best to protectenvironment and put the loss to a minimum.Finally, it is plays a role in the.prevention of environmental pollution events.Therefore, the system is significant from victims to polluters and the advance for theprevention or relief afterwards,This article is divided into three chapters, introduction, body and conclusion.The introduction describes the necessity and significance of the system ofenvironmental damage reserve. Chapter One outlines the basic theory ofenvironmental violations, including the meanings of environmental rights,environmental violations, environmental equities and their relationships which are thebasis for this argument. The theoretical necessity mainly refers to environmentalaccounting theory, while the real necessity covers three areas: the protection of publicenvironmental interests and uphold the dignity of law, and urging enterprises toconcern the environment and reduce losses, and protecting the development ofenvironment and economics and maintaining social stability; Theoretical feasibilityincludes two aspects: polluter-pays principle and precautionary principle, but the realfeasibility refers to the perspective of the country, companies and the community.The third chapter analyzes the building of the system, including the choice of thelegislative model, the principles of system design, the scope and calculation ofprovision.The conclusion summarizes the results of this study and proposes some advicesfor the establishment of the system, in order to better relative systems and protectenvironmental rights and interests of citizens and the promotion of sustainabledevelopment of society.