The main objective of this project was to strengthen supervision over various types of announcement to specified container enterprises and raise the efficiency of various resource recycling funds in order to ensure the fairness and consistency of the Waste Disposal Act. Also, part of the main objective was to collect opinions about the current legislation and recycling funds systems from the registered responsible enterprises designated by the notice in order to provide the guidance to future strategy by the Environmental Agency. This project was implemented from January 20, 2012 to December 31, 2013, and has fulfilled each of its objectives. The results were as follows: (1) audit of announcement to specified container enterprises: 1,082 announcement to specified container enterprises were given notice and audited, achievement rate was 100.19%. The audited shortfall amounted to NTD $277,753,266, with 7.72 times of fee and an achievement rate of 192.88%; (2) counseling results: educating the 1,082 responsible enterprises audited in this project about waste disposal related legislation;(3) 2,000 booklets were printed and distributed, explaining the registration, reporting and fee collection process. Four other seminars were held to educate about the audit process, the contents of this project, and the related regulations and laws,which effectively raised the audit efficiency and quality of this project.

Recycle-Clearance-Disposal Fee;P/E ratio;registered responsible enterprises