The objectives of this survey were to estimate the pollution abatement and control expenditures by the government sector and the industry sector, and to understand the relationship between the environment and economic development. The findings of this survey were used for estimating the Green GNP and as the basis for related government policies. The pollution abatement and control expenditures by the government sector and the industry sector equal capital expenditures plus current expenditures minus receipts from by-products. Major findings estimated from the sample of this survey were summarized as follows: 1.The pollution abatement and control expenditures totaled NT$139.9 billion, which equal NT$35.5 billion of capital expenditures plus NT$112.8 billion of current expenditures minus NT$8.4 billion of receipts from by-products. In terms of sectors, the results showed that the industry sector spent a total of NT$74.2 billion, more than the NT$65.8 billion spent by the government sector. In terms of pollution abatement items, we found that the NT$45.3 billion(32.4%) for air treatment ranked first, while the NT$44.9 billion(32.1%) for waste treatment ranked second and the NT$31.1 billion(22.2%) for wastewater pollution treatment ranked third. 2.The pollution abatement and control expenditures by the government sector totaled NT$65.8 billion,which equal NT$16.1 billion of capital expenditures plus NT$51.8 billion of current expenditures minus NT$2.2 billion of receipts from by-products. In terms of pollution abatement items, we found that the NT$35.4 billion(53.9%) for waste treatment ranked first. In terms of different levels of the government, the results showed that local governments spent a total of NT$44.9 billion, more than the NT$20.8 billion spent by the central government. 3.The pollution abatement and control expenditures by the industry sector totaled NT$74.2 billion, which equal NT$19.4 billion of capital expenditures plus NT$61.0 billion of current expenditures minus NT$6.2 billion of receipts from by-products. In terms of pollution abatement items, the NT$40.1 billion(54.1%) for air pollution treatment and the NT$18.5 billion(25.0%) for wastewater treatment were the most pollution abatement and control expenditures. NT$19.0 billion, 98.1% of the capital expenditures, were spent in the procurement of pollution abatement equipment, while NT$47.1 billion, 77.2% of the current expenditures, were spent in equipment operation and maintenance; In terms of industries, NT$19.8 billion(26.7%) for the chemical material manufacturing ranked first, NT$16.0 billion(21.5%) for the electronic parts and components manufacturing ranked second and NT$14.2 billion(19.1%) for the fabricated metal products manufacturing ranked third.

pollution abatement and control expenditures;capital expenditures;current expenditures