EPA-96-E102-02-056

096

1,730 千元

2007/05/07

2007/11/30

譚醒朝

統計室

謝美秀

台灣環境管理會計協會

環境教育

環境會計,環境會計指引,環境資訊揭露

Environmental,Accounting,Environmental,Accounting,Guideline,Environmental,Information,Disclosure

沈華榮

蔡宜芳

03-5730866

1588sweet@gmail.com

京都議定書的生效及全球對環境生態及保育的重視，促使企業及政府必須重視環境相關資訊，而環境會計制度即可針對所選定的一些衡量項目作量化及財務資訊的揭露‧目前環境會計的發展已到一個分水嶺，不論環境會計指引、輔導推廣、環境資訊揭露及政策擬定都需要做長遠及整體的思考，本年度工作分為四大項目：研訂環境會計指引、輔導追蹤、宣導推廣、環境會計資訊揭露研擬。 研訂環境會計指引部分，已針對95年度規劃之草案作一整合性修訂，修訂範圍包括、架構、內容、文字及管理報表部分，並將尚待釐清之「資源利用」環境成本效益部分先不予以列入。此外，為求指引之周延，本團隊亦同時邀請學者專家共同參予3場環境會計指引研修座談會，使我國產業環境會計指引更為詳實。 輔導追蹤部分，本團隊進行輔導2家廠商建置環境會計及追蹤2家已導入環境會計之廠商，目前已完成輔導工作，透過與企業互動，協助廠商導入環境會計，此外也完成2家已建置環境會計廠商之追蹤，此項成果可供未來建置廠商之參考。 為宣導推廣產業環境會計制度，本團隊舉辦3場環境會計制度說明會，範圍包括北中南三區(台北、台中、高雄)，並更新環保署「產業環境會計制度」網站，使廠商能以更有效率的速度得知環境會計最新發展。 環境資訊揭露及政策研擬部分，目前已實地拜訪行政院金管會，並已邀請專家學者舉辦座談會，研究相關環境資訊揭露規定，評估制(修)訂規章之可行性，透過此項規劃以建立完整部會溝通管道及分工機制，作為未來全面推動環境會計的基礎。 上述工作項目皆已完成並符合計畫要求，環境會計後續推廣工作，本團隊亦於期末報告提出具體建議。

環境會計,環境會計指引,環境資訊揭露

我國產業環境會計制度 96年度-期末報告.pdf

6MB

[期末報告]公開完整版

2008/2/1 上午 12:00:00

With the Kyoto protocol in force and the growing importance of environmental protection and ecological conservation around the globe, corporations and governments are prompted to pay much attention to information related to the environment. An environmental accounting system (EAS) can be utilized to conduct quantitative and financial assessments based on chosen parameters. Nowadays the development of EAS has come to a watershed, where long-term and careful consideration is required in the areas of guidelines for environmental accounting, guidance and promotion, disclosure of environmental information, as well as policy formulation. In light of this, EMAN-TW has four major tasks this year: to draw up guidelines for environmental accounting, to provide guidance and conduct follow-ups, to work on education and promotion, and to improve the disclosure of information on environmental accounting. Regarding guidelines for environmental accounting, EMAN-TW has made a thorough revision of the draft plan drawn up in 2006, including its framework, content, wording and the management of financial statement. However, the environmental cost-benefit of “resource utilization,” which requires further clarification, is not included in the revision items. To ensure that the guideline is comprehensive, EMAN-TW will invite scholars and experts to participate in three seminars to discuss guidelines revisions. It is hoped that environmental accounting guidelines for industries in Taiwan will be made more complete as a result. Regarding guidance and follow-ups, EMAN-TW has arranged to assist two manufacturers in setting up EAS. Through on site guidance and interaction, we have helped them adopt the system. In addition, EMAN-TW has completed follow-ups of two other companies which had adopted EAS earlier. The results of our project will serve as a good model for companies wishing to take up the system in the future. To promote EAS among industries, EMAN-TW will hold three seminars on EAS in Taipei, Taichung and Kaohsiung respectively. EPA’s website on “Environmental Accounting System for industries” will also be updated, so that it can provide companies with information on the latest development of environmental accounting in the most efficient manner. To facilitate the disclosure of environmental information and policy formulation, EMAN-TW pays visits to governmental agencies such as Financial Supervisory Commission. In addition, scholars and experts are invited to take part in seminars to discuss relevant regulations on information disclosure, and to assess the feasibility of establishing and revising regulations. The objective is to establish a comprehensive communication channel and a mechanism for cooperation across agencies, and lay the groundwork for EAS promotion in the future. Our current works are carried out as planned, Environment accounting follow-up popularize and work, will propose the concrete suggestion at the report at the end of term .

Environmental,Accounting,Environmental,Accounting,Guideline,Environmental,Information,Disclosure