EPA-95-HA12-03-A215

095

7,020 千元

2006/09/14

2007/09/13

曾炳霖

回收基管會

潘國樟

立本台灣聯合會計師事務所

科技計畫

空瓶販賣業者,廢商品容器抽樣調查作業,容器製造業責任者營業量帳籍憑證查核作業,容器商品回收端市佔率統計系統

Empty,bottle,sellers,,The,assignment,of,investigating,discarded,containers,by,sampling,,The,assignment,of,auditing,sales,volume,of,container,manufacturers,through,books,,The,program,to,compute,market,share,of,container,goods,at,recycling,ends

蕭子誼

朱文慶

04-23291290#31

alex@tutc.com.tw

本團隊執行「容器空瓶販售（經銷）業者訪查作業」共訪查２９家受訪業者，經統計發現受訪業者之空瓶來源購自容器製造業者生產之上游業者共計４８家，經查其中已完成責任業者登記之容器製造業者計２９家，另疑似未依規定辦理責任業者登記之容器製造業者計１９家（比率為３９．５８﹪）。 本團隊執行「廢商品容器抽樣調查作業」執行情形，共執行回收處理業者（含處理廠及回收商）２９家業者，執行率達１４５﹪，執行各項材質現場隨機抽樣計資料比對作業共計２，２０９家樣本數，並逐筆登錄本團隊自行研發之「容器商品回收端市佔率統計系統」作業平台，經統計、分析樣本結果，發現有非屬公告列管之容器商品製造業者之商品容器、有品牌業者標示與責任業者登記名稱不符之商品容器、有疑似未登記業者容器商品製造（進口）業者之商品容器，共計６６５家尚待逐一釐清。 本團隊執行「容器製造責任業者營業量帳籍憑證查核作業」共查核容器製造受查業者１６３家，執行率為１０９﹪，查核結果發現渠等容器製造受查業者，短漏報其銷售對象共計２，１４２家，其中完成責任業者登記為７９１家，另有待查證是否為公告應列管之業者為１，３５１家，本團隊依約將陸續移請環保署責由其它查核計畫執行機構續辦查核釐清作業。

空瓶販賣業者,廢商品容器抽樣調查作業,容器製造業責任者營業量帳籍憑證查核作業,容器商品回收端市佔率統計系統

計畫成果摘要.pdf

0MB

[期末報告]公開版

2008/1/1 上午 12:00:00

We interviewed totaled 29 enterprises while having performed “the assignment of interviewing and investigating sellers, or dealer, of containers and empty bottles”. The statistics results showed that there were 48 upper stream enterprises which purchased the empty bottles from container manufacturers. Among these 48 enterprises, 29 of them have completed registrations; the rest of them, 19 enterprises or 39.58%, were considered for not having registered. We took totaled 2,209 samples out of 29 enterprises, including disposing factories and recycling enterprises while having performing “the assignment of investigating discarded containers by sampling”. The performing rate reached 145%. A self-developed software named “the program to compute market share of container goods at recycling ends” was also used in recording the sampling results one by one. Through statistics and analysis, there were 665 samples left to be clarified, which were the merchandise containers manufactured with non-announced materials, or the merchandise containers with differences between labels and registered names or the merchandise containers from suspiciously non-registered container manufacturers (importers). We examined 163 container manufacturers while having performing “the assignment of examining sales volume of container manufacturers through books”. The performing rate reached 109%. The results showed that there were totaled 2142 buyers who were reported short in the sales volumes. Among these 2142 buyers, 791 of them have completed registrations and the rest of them, or 1351 buyers, were left for further examination. We will follow the agreement and advise Environmental Protection Administration to perform further examination step by step by other organizations.

Empty,bottle,sellers,,The,assignment,of,investigating,discarded,containers,by,sampling,,The,assignment,of,auditing,sales,volume,of,container,manufacturers,through,books,,The,program,to,compute,market,share,of,container,goods,at,recycling,ends