EPA-95-E102-02-525

095

1,810 千元

2006/04/19

2007/01/31

周嫦娥

統計室

謝美秀

財團法人台灣經濟研究院

環境教育

環境會計、環境成本、環境收入、環境效益、環境資訊揭露

environmental accounting、environmental cost、environmental revenue、environmental benefit、environmental disclosure

薛美芳

2586-5000

d9508@tier.org.tw

由於環境保護和永續發展的需求，不論是政府或產業部門皆需要環境相關資訊做為決策的參考依據，環境會計（environmental accounting）便是因應此一需求而生的工具。我國產業環境會計在行政院環保署主導下，從2000年開始規劃輔導廠商試行環境會計系統。現行我國企業導入之環境會計系統概以環保署之產業環境會計實施原則和架構為基礎，以日本環境省2000年環境會計指引中之環境成本分類為藍本，引進之時，僅作數項成本項目的調整，未依台灣環境特性、環境政策、產業結構，以及企業需求進行系統性的調整，且缺乏環境保護效益和收入等相關內容。 因此，本研究乃追蹤多家已導入產業環境會計之廠商，瞭解我國既有環境會計系統之利弊。另外蒐集日本、聯合國等國際上有關環境會計最新資訊，並配合我國環境保護法規與產業特性，擬定我國產業環境會計指引草案。我國產業環境會計指引草案中除有環境會計架構以配合我國外，並逐項針對各會計科目提出界定與說明，同時納入環境收入與效益之相關內容，以使我國產業環境會計系統更為完整，俾供做為企業導入環境會計之參考。 為宣傳與推廣產業環境會計，本研究除輔導二家廠商導入環境會計系統外，並擴大舉辦結合產官學界之觀摩研討會，溝通各界對環境會計之共識，同時全面翻新現有環境會計網站架構及內容，以提供更為可親易讀之網站介面。

環境會計、環境成本、環境收入、環境效益、環境資訊揭露

KM-99977381-2.pdf

2MB

[期末報告]公開版

2007/6/1 上午 12:00:00

To meet the needs of environmental protection and sustainable development, both government agencies and industry need environment-related information for decision making. Environmental accounting is one of the tools that has been developed to meet this need. In 2000, the Environmental Protection Administration (EPA) began for the adoption of environmental accounting systems on a trial basis. Today, most of the companies in Taiwan that have adopted environmental accounting are following the guidelines and framework established by the EPA. This framework is almost identical to the framework given in the Environmental Accounting Guidelines published by Japan's Environmental Agency. Some adjustments were made to individual environmental cost items, but there was no systematic revision of the framework to meet the needs of Taiwan's environmental policy and industrial structure, or the needs of Taiwanese business enterprises. Furthermore, the content relating to benefits and revenue from environmental protection activities was neglected. The present study follows up a number of companies that have adopted environmental accounting, with the aim of gaining a clearer picture of the strengths and weaknesses of the environmental accounting system that is currently in use in Taiwan. Information has also been collected on the environmental accounting systems adopted by Japan and by the United Nations. This information is used, in light of the current state of environmental protection in Taiwan and the special characteristics of Taiwanese industry, as the basis for formulating draft environmental accounting guidelines for Taiwan. Besides making adjustments to the existing environmental accounting framework to allow for the circumstances actually existing in Taiwan, the draft guidelines also include clear definitions and explanations of each individual environmental cost item. In addition, the draft guidelines incorporate content relating to environmental benefits and revenue, with the aim of making Taiwan's environmental accounting system more comprehensive. It is anticipated that these draft guidelines will provide a useful reference to business enterprises when introducing environmental accounting system. So as to promote the adoption of environmental accounting, the present research project included the provision of guidance to two companies to help them adopt environmental accounting systems, as well as a conference bringing together representatives of government, industry and academia, which provide a venue for building consensus on environmental accounting issues between different sectors. At the same time, the organization and content of the existing environmental accounting website were revamped to make the site easier to use.

environmental accounting、environmental cost、environmental revenue、environmental benefit、environmental disclosure