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中文摘要：
环境污染信息披露作为环境管制措施已受到我国政府高度重视。由污染者还是第三方负责环境污染信息披露,其社会效率存在重要差异。文章利用污染者与受污者之间信息不对称的行为选择模型,基于污染者付费原则的环境污染信息披露社会效率研究表明：少数情况下由污染者负责环境污染信息披露可以将污染外部性内在化,但大多数情况下只有第三方负责环境污染信息披露才具有社会效率。
英文摘要：
Chinese governments have attached great importance to infor mation disclosure of environmental pollution as one of environmental control measures. Whether the polluter or a third party takes charge of information disclosure of environmental pollution would give rise to different social effi ciency. This paper employs a behavior choice model based on information asymmetry between polluters and pollutees to study social efficiency of infor mation disclosure of environmental pollution on the basis of the polluter pays principle. The results show that information disclosure of environmental pol lution conducted by the polluter could internalize pollution externality in a few cases while it conducted by a third party is socially efficient in most cases.
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