EPA-96-HA12-03-A028

096

9,920 千元

2007/03/01

2007/12/31

曾炳霖

回收基管會

蔡佳靜

立本台灣聯合會計師事務所

科技計畫

回收清除處理費,益本比,未登記責任業者

Recycle-Clearance-DisposalFee, P/E ratio, unregistered responsible enterprises

蕭子誼

朱文慶

04-23291290

alex@tutc.com.tw

本計畫透過執行團隊縝密規劃及專業分工，在各方面均已達成本計畫之各項目標： (一)查核家數：發文並執行查核368家責任業者，並達成合約要求之有效家數計308家，達成率102.67%；其中包括乾電池業者31家，達成率101%。 (二)益本比：查獲短漏金額新台幣 4,235萬7,112元，益本比為4.27倍（即查獲短漏金額/計畫總經費：＄42,357,112/＄9,920,000），達成率106.8%。 本報告章節安排係依照本計畫之工作範圍與流程所定。第一章為前言，共分為五節，主要說明計畫源起及背景、目標、法令依據、工作範圍與報告架構。第二章為責任業者營業量查核作業，主要說明乾電池暨未登記責任業者查核程序、查核結果及相關分析。第三章為查核結果統計分析，係就已查核結果依統計方式作實證分析。第四章為乾電池暨未登記責任業者營業量相關帳簿憑證查核作業研討會，主要說明研討會之相關規劃及研討會結論。第五章為產業研析報告，將選取四種材質進行產業研析並提出相關報告。第六章為結論與建議，主要說明本計畫執行之結果及提出之相關建議。

回收清除處理費,益本比,未登記責任業者

00D計畫成果執行摘要--中英文.pdf

0MB

[期末報告]公開版

2008/4/1 上午 12:00:00

Through the best efforts of our team, this plan has reached the various goals in the plan: (一)Audited enterprises: The noticed and audited numbers were 367 responsible enterprises. Among these numbers, there were 308 enterprises, with the achieving rate of 102.67%, which followed the contract requirements, including 31 enterprises in battery business, with the achieving rate of 101% (二)E/P ratio: the audited short / omitted earnings was NTD 42,357,112. The earnings- price ratio was 4.27 (the audited short / omitted earnings divided by the audit price: $42,357,112 / $9,920,000). Our project team achieved 106.8% of target goals. The implementation of this plan is in accordance with the project scopes and flowchart. Chapter 1 is a preface, divided into five sections, which primarily explain the origin, goals, related regulations, scopes and report framework. Chapter 2 is the audit of responsible enterprises’ operating volumes, which explains the audit procedures, results and analysis of battery and responsible enterprises. Chapter 3 is the statistics analysis of audit results, which provides statistically empirical analysis according to the audit results. Chapter 4 records the seminar to discuss the audit of the operating volumes of the battery and responsible enterprises through related books, which explains the related proposals and conclusions of the seminar. Chapter 5 is the report of industrial study, which provides reports in accordance with the study of 4 chosen materials. Chapter 6 is conclusions and suggestions, which explain the implementing results and provide our suggestions.

Recycle-Clearance-DisposalFee, P/E ratio, unregistered responsible enterprises