The earth scale change of climate has brought a new kind of natural disaster and the developed and complicated city system is holding a latent risk of expanding the damage Also people has been spoiling the health since the immense quantity of chemicals have been produced and already used in pursuit of convenience and various toxic substances have been produced unintentionally and accumulated in Therefore, We need some countermeasures from the viewpoint to prevent the city environment form disaster and to manage environmental So we will develop and improve a new risk management system and a disaster prevention system to preserve and create the city environment where people feel easy and sound in their 英语作文常见话题-环境保护 Protect EnvironmentMany people are active in fighting against unfair treatment to colored people, women , animals and so Right now I am talking about fighting for respect to our Though the environment doesn’t have a mouth to deprecate what humans have done to her, she retaliates through In the early years the Chinese cut down large quantities of trees, at the source of the yellow river, which led to the disappearance of big forests and terrible As a result,the Huangtu plateau which was once covered with grass and forests was turned into barrens that supported fewer Another example was in several developed Because many chemical factories discharged poisonous gas without filtering it, cities were covered with so much poisonous gas that people were killed by the air they breathed What horrible scene!What we are suffering is only a small part of what the nature once If we don’t take action to show respect to the environment, we will have to face an increasingly awful Measures should be taken to protect the environment on which we are First governments should forbid destroying vegetation, rivers and lakes, oceans, as and the atmosphere as Second voices should be made to announce the public of the importance of protecting the Third enterprises should pay special attention to the effect they have on the environment and work out solutions for the Only by changing the way we treat the environment can we get along well with Only by saving the environment can we save
环境会计产生的环境 回顾环境会计产生和发展二十多年的历史,可以看出环境会计是在自然环境遭受严重破坏、生态环境严重恶化、经济发展的物质基础受到威胁的背景下,人们在分析了传统会计理论和方法的局限性基础上提出的。 环境状况的恶化对经济活动主体提出新的要求。 人类在生产和生活过程中,不断从自然界取得资源,同时又将生产和生活中产生的废物排放到环境中去。随着经济的发展和人口的增长,人类要求从自然界取得的资源越来越多,同时排放到自然界中的废物也越来越多,超过了自然界的承受能力,导致生态破坏、环境污染等一系列环境问题。目前,世界各国都不同程度的存在着环境污染和生态破坏问题,各国的环境问题又共同造成了全球性的环境问题。 面对越来越严重的环境问题,各国提高了对环境问题的重视程度,在世界范围内寻求合作以解决治理环境的国际协调问题。1987年,联合国世界环境与发展委员会提出了可持续发展战略,作为指导各国环境与发展实践的共同战略。所谓可持续发展是指既满足当代人的需要,以不对后代人满足其需要的能力构成危害的发展模式,其实质在于限制、调整人类的各种活动特别是经济活动,在经济社会的发展过程中解决各种环境问题,使经济社会的发展建立在环境资源可以承受的基础上,并促使其充分、持久地发展,从而最大限度地满足当代人和后代人的需要。 我国20年来的改革开放促进了经济发展和国民经济高速增长,创造了巨大的物质财富,人民生活有了较大提高,但由于对资源开发强度过大,造成环境污染,水土流失,耕地面积减少,资源耗竭速度提高,大量物种濒临灭绝等环境问题。98年特大洪水在一定程度上就是由于沿江植被遭到破坏,水土流失严重造成的。 我国政府近年来加大了环境保护方面的法制建设和资金投入,取得了一定的效果,但也存在着投入总量不足、环保效益和经济效益差等问题。在总量上,发达国家环境保护投入平均占GNP的1%-2%,我国仅占7%,且由于我国环保历史欠帐较多,投入总量更显不足。在效益上,由于对环境资源的过度开发和浪费缺乏有效的监督和控制,现阶段仅仅从法律监督和行政管理方面对破坏环境的行为进行控制,而没有健全、系统的量化指标把企业的环保责任和经济效益联系起来,把保护环境变为企业的自觉行为。企业还没有把环境保护作为企业生存和发展的一个必要条件,没有把环境保护作为企业扩大市场占有率、提高经济效益的重要手段,认为进行环保投入和技改得不到切实的回报,积极性较差。为提高环保投入产出率,改善环保工作的效果,确保人类社会的可持续发展,利用会计手段对环境资源和环保责任进行计量和控制,研究专门的会计方法体系是十分必要的。 企业适应环境要求,提高经济效益的必由之路。 企业要实现长期生存和稳定发展,必须树立适应环境的观念,社会环境是企业生存和发展的制度基础,而自然环境则是企业生存和发展的物质基础。传统观点认为:企业必须尽可能地适应社会环境,寻求最佳投资环境、融资环境、市场环境和政策环境,才能求得长期生存和稳定发展。而从可持续发展观点看来:企业的生存和发展需要不断地从自然环境中取得资源,又要不断地将废物排放到环境中去,如果企业没有一个持续、稳定的自然环境作为物质基础,求得与自然环境的和谐共生,企业的长期生存和稳定发展只能是空谈。 现实生活中,人们的环境保护意识不断增强,越来越要求企业提供更多的绿色产品,企业立足自身经济利益,也应增强环保意识,增大环保投入,降低能源消耗,细化环保投入和产出的计量,计量取得的环境资源、负有的环保责任和发生的环境费用,确认取得的环境收益或损失。这样才能全面的衡量企业的效益状况,为企业目标的实现提供真实、可靠的信息。 传统会计模式的局限性 传统会计的目标是借助会计对经济活动进行核算和监督,为经营管理提供财务信息,并考核经营责任,从而取得最大的经济效益。传统会计侧重于从人类经济活动的角度出发,着眼于对自然资源的开发利用,没有将环境所带来的经济问题纳入会计研究的范围,表现为会计信息披露不充分和会计循环过程的不完整。传统会计没有将环境所带来的经济问题纳入会计研究的范围,缺乏对企业环境资源、环境责任和环境费用的计量,缺乏对企业取得的环境收益或损失的确认。传统会计没有把企业视为与环境共生的经济体,没有认识到经济运转和自然环境循环是紧密联系在一起的。认为经济循环从企业从环境中取得资源开始,到企业实现其产品,取得经济收益结束。忽视了环境对企业的影响和企业对环境的影响,忽视了环境自身的物质补偿过程和企业环境中取得资源造成的企业对环境的补偿责任。具体而言,没有将环境资源确认为资产,没有将企业应承担的环保责任确认为负债,没有将环境资本确认为所有者权益,没有确认环境收入和费用以及环境利润。导致上述问题的原因是,传统会计认为没有凝结人类一般劳动的环境资源是没有价值的,不必对之进行确认和计量。应当看到,环境资源具有社会产品具有的有效用性和稀缺性,应当并可能对其进行确认和计量。environmental accounting environmental Recalling the development of environmental accounting and have more than two decades of history, can be seen in the natural environment, environmental accounting is severely damaged, a serious deterioration of the ecological environment, the material basis of economic development against the backdrop of threats to people in the traditional analysis of accounting theory and methods On the basis of the The deterioration of environmental conditions on the economic activities of the main new In the production and life of mankind, made from natural resources will have a life of the production and discharge of waste into the With the economic development and population growth, from the nature of human resources to achieve more and more, at the same time released into the nature of the waste more and more, exceeding the tolerance of the natural world, leading to ecological damage, environmental pollution, such as a Series of environmental At present, all countries in the world there are different levels of environmental pollution and ecological damage, environmental problems also led to a common global environmental In the face of increasingly serious environmental problems, raised the importance of environmental issues, around the world to seek cooperation to address environmental issues of international In 1987, the United Nations World Commission on Environment and Development put forward a strategy of sustainable development as a national guidance on Environment and Development, the common practice of the The so-called sustainable development means not only meets the needs of the people, not to future generations to meet their own needs the ability to pose a hazard model of development and its essence is to limit the adjustment of human activities, especially economic activities in the economic and social development In solving environmental problems, so that the economic and social development in the establishment of environmental resources to bear on the basis of, and to its full and lasting development in order to satisfy current and future China's 20 years of reform and opening to promote the economic development of the national economy and rapid growth has created tremendous material wealth, the people's living standard has improved greatly, but on the strength of resource development is too large, causing environmental pollution, soil erosion, reduction of arable land , To increase the speed of resource depletion, a large number of endangered species such as the 98-year flood to a certain extent is due to the destruction of vegetation along the river, caused serious soil In recent years, China's government increased the legal system of environmental protection and investment, has achieved some results, but there is a total lack of inputs, inefficiency and poor economic In total, the Environmental Protection developed into an average of 1% of GNP accounted for -2%, China accounted for only 7 percent, and as a result of China's environmental history, more debt, the total investment is even more In terms of effectiveness, as a result of over-exploitation of environmental resources and a waste of a lack of effective supervision and control at this stage only from a legal and administrative supervision of the destruction of the environment control, and no sound system of quantitative indicators of the enterprises Responsibility for environmental and economic benefits linked to the protection of the environment into a business conscious Environmental protection enterprises have not as a corporate survival and development of a necessary condition, not as an environmental protection enterprises to expand market share, an important means to enhance economic efficiency, environmental protection that are not practical technical inputs and the return of the more active P In order to enhance environmental protection input-output, improving the effectiveness of environmental protection to ensure sustainable development of human society, the means of accounting for the use of environmental resources and environmental responsibility and control measures, the study of specialized accounting system is Enterprises to adapt to environmental requirements, the only way to increase economic To achieve long-term business survival and development of a stable, we must foster the idea to adapt to the environment, social environment for enterprises to survive and develop on the basis of the system, and the natural environment is the existence and development of enterprises on the basis of the The traditional view: companies must adapt to the social environment as much as possible, to seek the best investment environment, financial environment, the market environment and policy environment in order to achieve stability and development of long-term From the point of view of sustainable development: the survival and development of enterprises need to obtain resources from the natural environment, but also will continue to discharge waste into the environment, if companies do not have a sustained and stable environment as a material foundation, To achieve harmony with the natural environment, Symbiotic, enterprises and the steady development of long-term survival can only be empty In real life, people's awareness of environmental protection, growing more and more requests to provide more green products, companies based on their own economic interests, should also enhance environmental awareness, increasing environmental protection input and reduce energy consumption, environmental protection, investment and Refinement The output measures, measures to achieve environmental resources, has the responsibility for environmental protection and environmental costs, to obtain recognition of the environmental gains or Only in this way can a comprehensive measure of the effectiveness of business conditions, corporate objectives to provide a true and reliable Limitations of the traditional accounting model Traditional accounting with the goal of accounting for economic activities and supervision of accounting, business management for the provision of financial information, assessment and accountability, so as to maximize economic The traditional emphasis on accounting from the human point of view of economic activity, focusing on the development and utilization of natural resources, not the economic environment into the accounting of the scope, accounting for the performance of inadequate disclosure and accounting of the cycle is not complete Traditional accounting does not brought about by the economic environment into the accounting of the scope, lack of resources in the enterprise environment, environmental responsibility and environmental costs of the measures, lack of access to the corporate environment or loss of revenue Not the traditional accounting business environment, Symbiotic and as the economy has not recognized the functioning of the economic cycle and the natural environment are closely That the economic cycle from the corporate environment to obtain resources from the beginning to achieve its business products, to obtain the end of the economic Ignoring the environmental impact of corporate and business impact on the environment, environmental neglect their own material and the process of compensation and business environment to obtain resources of the corporate environmental In particular, there is no environmental resources will be recognized as assets, not companies should bear the responsibility for environmental protection recognized as liabilities, not the environment identified as the owner's equity capital, there is no confirmation of income and the cost of the environment and environmental These led to the cause of the problem is that traditional accounting in general do not think there is condensation of human labor, environmental resources is of no value, no need for the confirmed and It should be noted that the community has the resources and the environment with the products and effective use of scarce, it should be and could be identified and
中国的环境保护问题(英汉对照)中国政府十分重视因人口增长和经济发展而出现的环境问题,把保护环境作为提高人民生活水平和生活质量的一个重要方面。为了促进经济、社会与环境的协调发展,中国在80年代制定并实施了一系列保护环境的方针、政策、法律和措施。The Chinese government has paid great attention to the environmental issues arising from the country's population growth and economic development, and has made protecting the environment an important aspect of the improvement of the people's living standards and quality of In order to promote coordinated development between the economy, the society and the environment, China enacted and implemented a series of principles, policies, laws and measures for environmental protection in the ——确立环境保护为中国的一项基本国策。防治环境污染和生态破坏以及合理开发利用自然资源关系到国家的全局利益和长远发展,中国政府坚定不移地贯彻执行环境保护这项基本国策。-- Making environmental protection one of China's basic national The prevention and control of environmental pollution and ecological destruction and the rational exploitation and utilization of natural resources are of vital importance to the country's overall interests and long-term The Chinese government is unswervingly carrying out the basic national policy of environmental ——制定经济建设、城乡建设和环境建设同步规划、同步实施、同步发展,实现经济效益、社会效益、环境效益相统一的指导方针,实行“预防为主,防治结合”、“谁污染,谁治理”和“强化环境管理”三大政策。-- Formulating the guiding principles of simultaneous planning, simultaneous implementation and simultaneous development for economic construction, urban and rural construction and environmental construction, and combining the economic returns with social effects and environmental benefits; and carrying out the three major policies of ``prevention first and combining prevention with control,'' ``making the causer of pollution responsible for treating it'' and ``intensifying environmental '' ——颁布实施环境保护的法律法规,把环境保护建立在法制的基础上,不断完善环境法律体系,严格执法程序,加大执法力度,保证环境法律法规的有效实施。-- Promulgating and putting into effect laws and regulations regarding environmental protection and placing environmental protection on a legal footing, continuously improving the statutes concerning the environment, formulating strict law-enforcement procedures and increasing the intensity of law enforcement so as to ensure the effective implementation of the environmental laws and ——坚持环境保护纳入国民经济和社会发展计划,实施国家指导下的宏观调控与管理,逐步增加对环境保护的投入,使环境保护与各项建设事业统筹兼顾,协调发展。-- Persisting in incorporating environmental protection into the plans for national economic and social development, introducing to it macro regulation and management under state guidance, and gradually increasing environmental protection input so as to give simultaneous consideration to environmental protection and other undertakings and ensure their coordinated ——建立健全各级政府的环境保护机构,形成比较完善的环境管理体制,充分发挥环境监督管理的作用。-- Establishing and improving environmental protection organizations under governments at all levels, forming a rather complete environmental control system, and bringing into full play the governments' role in environmental supervision and ——加速环境科学技术的进步。加强基础理论研究,组织科技攻关,开发和推广防治环境污染的实用技术,扶植环境保护产业的发展,初步形成了环境保护科研体系。-- Accelerating progress in environmental science and Strengthening research into basic theories, organizing the tackling of key scientific and technological problems, developing and popularizing prac"itical technology for environmental pollution prevention and control, fostering the growth of environmental protection industries, and giving initial shape to an environmental protection scientific research ——开展环境宣传教育,提高全民族的环境意识。广泛进行环境宣传,逐步普及中小学环境教育,发展环境保护在职教育和专业教育,培养环境科学技术和管理方面的专门人才。-- Carrying out environmental publicity and education to enhance the whole nation's awareness of the Widely conducting environmental publicity work, gradually popularizing environmental education in secondary and primary schools, developing on-the-job education in environ"imen tal protection and vocational education, and training specialized personnel in environmental science and technology as well as environmental ——推进环境保护领域的国际合作。积极发展同世界各国和国际组织在环境与发展方面的交流与合作,认真履行国际环境公约,努力发挥中国在国际环境事务中的作用。-- Promoting international cooperation in the field of environmental Actively expanding exchanges and cooperation concerning the environment and development with other countries and international organizations, earnestly implementing international environmental conventions, and seeking scope for China's role in global environmental 进入90年代,国际社会与世界各国在探索解决环境与发展问题的道路上迈出了重要一步。1992年6月,联合国环境与发展大会把可持续发展作为未来共同的发展战略,得到了与会各国政府的普遍赞同。Since the beginning of the 1990s the international community and various countries have made an important step forward in exploring solutions to problems of the environment and The United Nations Conference on Environment and Development, held in June 1992, made sustainable development the strategy for common development in the future, and this won wide acclaim from the governments of all countries represented at the 1992年8月,联合国环境与发展大会之后,中国政府提出了中国环境与发展应采取的十大对策,明确指出走可持续发展道路是当代中国以及未来的必然选择。In August 1992, shortly after that conference, the Chinese government put forward ten major measures China was to adopt to enhance its environment and development, clearly pointing out that the road of sustainable development was a logical choice for China now and in the 1994年3月,中国政府批准发布了《中国21世纪议程 ——�中国21世纪人口、环境与发展白皮书》,从人口、环境与发展的具体国情出发,提出了中国可持续发展的总体战略、对策以及行动方案。有关部门和地方也分别制定了实施可持续发展战略的行动计划。In March 1994 the Chinese government approved and promulgated China's Agenda 21 -- White Paper on China's Population, Environment, and Development in the 21st C This document, proceeding from the country's specific national conditions in these three respects, put forward China's overall strategy, measures and program of action for sustainable The various departments and localities also worked out their respective plans of action to implement the strategy for sustainable 1996年3月,第八届全国人民代表大会第四次会议审议通过的《中华人民共和国国民经济和社会发展“九五”计划和2010年远景目标纲要》,把实施可持续发展作为现代化建设的一项重大战略,使可持续发展战略在中国经济建设和社会发展过程中得以实施。 At its Fourth Session in March 1996 China's Eighth National People's Congress examined and adopted the Ninth Five-Year Plan of the People's Republic of China for National Economic and Social Development and the Outline of the Long-Term Target for the Year Both the Plan and Outline take sustainable development as an important strategy for modernization, thus making it possible for the implementation of the strategy of sustainable development in the course of China's economic construction and social 二、逐步完善的法律体系与管理体制 中国重视环境法制建设,目前已经形成了以《中华人民共和国宪法》为基础,以《中华人民共和国环境保护法》为主体的环境法律体系。 《中华人民共和国宪法》规定:“国家保护和改善生活环境和生态环境,防治污染和其他公害。”“国家保障自然资源的合理利用,保护珍贵的动物和植物。禁止任何组织或者个人用任何手段侵占或者破坏自然资源。” 《中华人民共和国环境保护法》是中国环境保护的基本法。该法确立了经济建设、社会发展与环境保护协调发展的基本方针,规定了各级政府、一切单位和个人保护环境的权利和义务。 中国针对特定的环境保护对象制定颁布了多项环境保护专门法以及与环境保护相关的资源法,包括:《水污染防治法》、《大气污染防治法》、《固体废物污染环境防治法》、《海洋环境保护法》、《森林法》、《草原法》、《渔业法》、《矿产资源法》、《土地管理法》、《水法》、《野生动物保护法》、《水土保持法》、《农业法》等。 中国政府还制定了《噪声污染防治条例》、《自然保护区条例》、《放射性同位素与射线装置放射防护条例》、《化学危险品安全管理条例》、《淮河流域水污染防治暂行条例》、《海洋石油勘探开发环境保护管理条例》、《海洋倾废管理条例》、《陆生野生动物保护实施条例》、《风景名胜区管理暂行条例》、《基本农田保护条例》、《城市绿化条例》等30多件环境保护行政法规。此外,各有关部门还发布了大量的环境保护行政规章。 中国地方人民代表大会和地方人民政府为实施国家环境保护法律,结合本地区的具体情况,制定和颁布了600多项环境保护地方性法规。 环境标准是中国环境法律体系的一个重要组成部分,包括环境质量标准、污染物排放标准、环境基础标准、样品标准和方法标准。环境质量标准、污染物排放标准分为国家标准和地方标准。到1995年底,中国颁布了364项各类国家环境标准。中国法律规定,环境质量标准和污染物排放标准属于强制性标准,违反强制性环境标准,必须承担相应的法律责任。 在建立健全环境法律体系的过程中,中国把环境执法放在与环境立法同等重要的位置,连续4年开展了全国环境执法检查,对污染和破坏环境的行为进行严肃查处,对环境违法犯罪行为进行严厉打击。中国十分重视人民群众和新闻舆论对环境违法行为的监督,开辟了人民群众反映环境问题的渠道,加强了新闻媒介对环境违法行为的揭露和曝光。 应该指出的是,中国的环境法制建设还需要进一步完善,如某些方面存在着立法空白、有些法律的内容需要补充和修改、有法不依、执法不严的现象等。因此,继续加强环境法制建设仍是一项重要的战略任务。 中国同样重视环境管理体制建设,现在已经建立起由全国人民代表大会立法监督,各级政府负责实施,环境保护行政主管部门统一监督管理,各有关部门依照法律规定实施监督管理的体制。 全国人民代表大会设有环境与资源保护委员会,负责组织起草和审议环境与资源保护方面的法律草案并提出报告,监督环境与资源保护方面法律的执行,提出同环境与资源保护问题有关的议案,开展与各国议会之间在环境与资源保护领域的交往。一些省、市人民代表大会也相应设立了环境与资源保护机构。 国务院环境保护委员会由国务院有关部门的领导成员组成,是国务院环境保护工作的议事和协调机构。其主要任务是:研究和审议国家环境保护与经济协调发展的方针、政策和措施,指导并协调解决有关的重大环境问题,监督检查各地区、各部门贯彻执行环境保护法律法规的情况,推动和促进全国环境保护事业的发展。省、市、县人民政府也相应设立了环境保护委员会。 国家环境保护局是国务院环境保护行政主管部门,对全国环境保护工作实施统一监督管理。省、市、县人民政府也相继设立了环境保护行政主管部门,对本辖区的环境保护工作实施统一监督管理。目前,中国县级以上环境保护行政主管部门有2500多个,从事环境行政管理、监测、监理、统计、科学研究、宣传教育等的总人数达8万人。 中国各级政府的综合部门、资源管理部门和工业部门也设立了环境保护机构,负责相应的环境与资源保护工作。中国多数大中型企业也设有环境保护机构,负责本企业的污染防治以及推行清洁生产。目前,各部门和企业的各类环境保护人员已达20多万人。 China pays great attention to environmental legislative work and has now established an environmental statutory framework that takes the Constitution of the People's Republic of China as the foundation and the Environmental Protection Law of the People's Republic of China as the main The Constitution of the People's Republic of China stipulates, ``The state protects and improves the living environment and the ecological environment, and prevents and remedies pollution and other public hazards,'' and ``The state ensures the rational use of natural resources and protects rare animals and The appropriation or damage of natural resources by any organization or individual by whatever means is prohib"'' The Environmental Protection Law of the People's Republic of China is the cardinal law for environmental protection in C The law has established the basic principle for coordinated development between economic construction, social progress and environmental protection, and defined the rights and duties of governments at all levels, all units and individuals as regards environmental China has enacted and promulgated many special laws on environmental protection as well as laws on natural resources related to environmental They include the Law on the Prevention and Control of Water Pollution, Law on the Prevention and Control of Air Pollution, Law on the Prevention and Control of Environmental Pollution by Solid Wastes, Marine Environment Protection Law, Forestry Law, Grassland Law, Fisheries Law, Mineral Resources Law, Land Administration Law, Water Resources Law, Law on the Protection of Wild Animals, Law on Water and Soil Conservation, and Agriculture L The Chinese government has also enacted more than 30 administrative decrees regarding environmental protection, including the Regulations for the Prevention and Control of Noise Pollution, Regulations on Nature Reserves, Regulations on the Prevention of and Protection Against Radiation from Radio Isotopes and Radioactive Device, Regulations on the Safe Administration of Chemicals and Other Dangerous Materials, Provisional Regulations on the Prevention and Control of Water Pollution in the Huaihe River Drainage Area, Regulations Governing Environmental Protection Administration in Offshore Oil Exploration and Development, Regulations on the Control of Marine Wastes Dumping, Regulations for the Implementation of the Protection of Terrestrial Wildlife, Pro"ivisional Regulations on the Administration of National Parks, Regulations on the Protection of Basic Farmland, and Regulations on Urban A In addition, departments concerned have also issued a number of administrative rules and decrees on environmental To implement the state's environmental protection laws and regulations, people's congresses and people's governments at local levels, proceeding from specific conditions in their own areas, have enacted and promulgated more than 600 local laws on environmental Environmental standards are an important component of China's environmental statutory They include environmental quality standards, pollutant discharge or emission standards, basic environmental criteria, criteria for samples, and criteria for The environmental quality standards and pollutant discharge or emission standards are divided into state standards and local By the end of 1995, China had promulgated state environmental standards on 364 As stipulated in Chinese law, the environmental quality standards and pollutant discharge standards are compulsory standards, and those who violate these compulsory environmental standards must bear the corresponding legal In the process of establishing and improving the environmental statutory framework, China attaches equal importance to environmental law enforcement and environmental For four years in a row, China has conducted nationwide checks on the enforcement of environmental legislation to seriously deal with acts of polluting and damaging the environment and severely punish environmental law China pays great attention to supervision exercised by the people and media over law-breaking activities regarding the environment -- it has opened channels for the masses of people to report on environmental problems and adopted measures for the media to expose environmental law-breaking But it should be pointed out that China's environmental legislative work needs to be further For instance, some areas still remain uncovered, some contents are yet to be amended or revised and there are still the phenomena of not fully observing or enforcing Therefore, to make continuous efforts to strengthen environmental legislative work remains an important strategic China attaches equal importance to the establishment of an environmental administrative It has established a system in which the National People's Congress enacts the laws, governments at different levels take responsibility for their enforcement, the administrative departments in charge of environmental protection exercise overall supervision and administration and the various departments concerned exercise supervision and administration according to the stipulations of the The National People's Congress has established an Environment and Resources Protection Committee, whose work it is to organize the formulation and examination of drafted laws related to environmental and resources protection and prepare the necessary reports, exercise supervision over the enforcement of laws governing environmental and resources protection, put forward motions related to the issue of environmental and resources protection, and conduct exchanges with parliaments in other countries in the field of environmental and resources The people's congresses of some provinces and cities have also established corresponding environmental and resources protection The Environmental Protection Committee under the State Council is made up of leaders of various related ministries under the State C It is the State Council's consultancy and coordination agency for environmental protection Its major tasks are studying and examining the principles, policies and measures relating to coordinative development of the country's economy and environmental protection, giving guidance to and coordinating efforts in tackling major environmental problems, exercising supervision over and conducting checks on the implementation of the environmental protection laws and regulations by various localities and departments, and promoting the development of environmental protection undertakings throughout the The people's governments at the provincial, city and county levels have also established corresponding environmental protection The National Environmental Protection Agency is the competent environmental protection administration agency under the State Council, whose task it is to exercise overall supervision and administration over the country's environ"imen tal protection The people's governments at the provincial, city and county levels have also successively established environmental protection administration departments to carry out overall supervision and administration of the environ"imen tal protection work in their At present, there are nationwide more than 2,500 environmental protection administration departments above the county level with a total staff of 88,000 engaged in environmental administration, monitoring, inspection and control, statistics collection, scientific research, pub"ilicity and Environmental protection organizations have also been established in comprehensive administration departments, resources administration departments and industrial departments under governments at various levels to take charge of related environmental and resources protection Most of China's large and medium-sized enterprises have also set up environmental protection organizations responsible for their own anti-pollution work and the promotion of cleaner At present, the total number of various types of environmental protection workers employed by the various departments and enterprises exceeds 200,