EPA-92-HA12-03-A084

092

23,323 千元

2003/03/06

2004/02/28

賴明陽

回收基管會

-

立本台灣聯合會計師事務所

化學物質管理

容器,帳籍憑證,回收相關標誌,,,

container,bookkeeping,recycle marks

徐榮煌

02-25643000#112

danielhsu@bdotaiwan.com.tw

本專案計畫目標依評選須知規定預計完成539家業者之查核（含10家以長期駐廠方式查核），截至期末報告止已實際完成543家業者之查核及發文作業，預計查核家數之計畫目標達成率為100.74％，另配合環保署承辦人員訪查36家PET容器商品業者，並未計入查核家數。累計查獲應補繳金額為新台幣447,379,839元，益本比約為21.80倍。 本專案計畫目標依評選須知規定預計完成回收標誌違規家數300家，本事務所亦透過全國性或地區性之中、大型賣場、便利商店等完成查核工作。 本事務所提供查核專業知識及使用環保署責任業者申報營業量輔導系統建置資料並配合本所建置之查核資訊管理決策系統，篩選出可能短漏之業者，執行書面審查，以擴大查核涵蓋率，以達到全面性查核目標。 本次專案除制訂書面計畫外，更加強事先透過實地查訪更瞭解業者近期之生產活動，使駐廠查核能更具成效，本事務所查核人員已配合環保署承辦人員訪查36家PET容器商品列管業者。 本事務所依計畫目標協助研擬「應回收廢棄物責任業者推計核定營業量實施要點」草案目前已於6月25日召開研討會，委請專家學者及律師蒞臨指導，並已列入未來修法之參考。 本事務所依計畫目標舉辦二場次研討會，其業於93年6月及12月舉辦完畢。

容器,帳籍憑證,回收相關標誌,,,

92年容器查核計畫.pdf

1MB

2004/8/1 上午 12:00:00

The aim for this project according to the evaluation ruled to complete the examination of 539 operations (including 10 subjected to long-term factory-at-site audition), there have been actual completion of 543 operations as of the end of this report of which the successful rate accounts for 100.74%; in addition, there were 36 PET operations not included by the EPA investigator which would result of total sum of NT 447,379,839, P/E ration 21.80. The said project ruled to complete estimated 300 operations in violation of recycle signs and the audit completion will be done via the national, territorial, mid-large discounted marts and convenience stores by this firm. This firm will provide its audit professionalism with the access of business filing consulting system established by the EPA together with audit information management system established by this firm to screen possible report shortage operations, the execution of written audit to expand the audit coverage in order to reach the goal of full range examination. In addition to written plan ruled by this project, the emphasis on in-house investigation was also put into force in order to better understand recent production activities in relation to operations to enhance the effectiveness of factory-at-site audition. Our auditors had already cooperated with the authorized EPA investigators visiting 36 PET operations as indicated in the monitoring list of merchandise control. Our firm, according to plan, will assist on drafting “the pivot of implementation with regard to the decided operation volume aimed at recycle/disposal obligated operations”, the initial draft has been discussed in the seminar held in June 25 with the authorized professionals, intellectuals and lawyers, the discussion will be served as reference for future regulation amendment. The firm’s plan objective was to hold two seminars, which had been scheduled to complete by June and December of 2004 respectively. .

container,bookkeeping,recycle marks