論環境保護“三同時”義務的履行障礙與相對豁免

Research on Performance Obstacles and Relative Immunity to the 'Three Simultaneous' Obligation of Environmental Protection

高難度、高虛耗與低效率，是企業在市場經濟條件下履行環境保護“三同時”義務所面臨的主要障礙。“改良論”與“廢除論”是學界從制度存廢角度展開的“路徑選擇”論爭，但終究難為環境保護“三同時”義務履行障礙的破解提供可靠理論方案。從“義務相對豁免”角度切入與展開，允許企業以委託第三方治理或採用清潔生產工藝（設備）等方式有條件地獲得環境保護“三同時”義務的豁免，符合激勵理論、規模經濟理論與“理性經濟人”假設。希冀通過立法明確環境保護“三同時”義務相對豁免的適用條件、審定程序、政府監管與責任保障，構建環境保護“三同時”義務的相對豁免制度，以期促進“三同時”義務履行障礙的消釋。

Difficulty, high cost and ineffectiveness, are the main obstacles that enterprise faced when fulfilling environmental protection 'three simultaneous' obligations under market economy. 'Reform theory' and 'abolish theory' are the 'path choice' debate in the academic circles from the perspective of institutional abstraction, but it is difficult to provide the effective theoretical solution for breaking the performance obstacle of environmental protection 'three simultaneous' obligation. Starting from the perspective of 'obligation relative immunity', it is conforming to the 'rational economic man' hypothesis, theory of scale economy and incentive regulation to allow enterprise selecting third-party governance or equipped with cleaner production process (equipment) to conditionally obtain the immunity of environmental protection 'three simultaneous' obligation. It is suggested that legislation should be used to clarify the applicable conditions, review the decision process, government regulation and legal liability of relative immunity of environmental protection 'three simultaneous' obligation, and construct the 'three simultaneous' obligation exemption system for environmental protection, then promoting the removal of performance obstacle of 'three simultaneous' obligation.