| 英文摘要 |
The objectives of this survey were to estimate the environmental protection expenditures by the government sector and the industry sector, and to understand the relationship between the environment and economic development. The findings of this survey were used for estimating the Green GNP and as the basis for related government policies. The environmental protection expenditures by the government sector and the industry sector equal capital expenditures plus current expenditures minus receipts from by-products. Major findings estimated from the sample of this survey were summarized as follows:
1.The environmental protection expenditures by the government sector and the industry sector totaled NT$120.7 billion in 2008, while the NT$41.4 billion for waste treatment ranked first.
The environmental protection expenditures by the government sector and the industry sector totaled NT$120.7 billion, which equal NT$36.5 billion of capital expenditures plus NT$91.5 billion of current expenditures minus NT$7.3 billion of receipts from by-products. In terms of pollution abatement items, we found that the NT$41.4 billion for waste treatment ranked first, while the NT$35.2 billion for wastewater treatment ranked second and the NT$26.6 billion for air pollution treatment ranked third.
2.The environmental protection expenditures by the government sector totaled NT$69.3 billion in 2008, while the NT$34.7 billion for waste treatment was 50%.
The environmental protection expenditures by the government sector totaled NT$69.3 billion,which equal NT$23.6 billion of capital expenditures plus NT$47.2 billion of current expenditures minus NT$1.4 billion of receipts from by-products. In terms of pollution abatement items we found that the NT$34.7 billion(50.0%) for waste treatment ranked first. In terms of different levels of the government, the results showed that local governments spent a total of NT$43.8 billion, more than the NT$25.5 billion spent by the central government.
3.The environmental protection expenditures by the industry sector totaled NT$51.4 billion in 2008, while the NT$22.5 billion for air pollution treatment and the NT$18.1 billion for wastewater treatment were the most environmental protection expenditures.
The environmental protection expenditures by the industry sector totaled NT$51.4 billion, which equal NT$12.9 billion of capital expenditures plus NT$44.3 billion of current expenditures minus NT$5.9 billion of receipts from by-products. In terms of pollution abatement items, the NT$22.5 billion for air pollution treatment and the NT$18.1 billion for wastewater treatment were the most environmental protection expenditures. NT$12.9 billion, 99.5% of the capital expenditures, were spent in the procurement of pollution abatement equipment, while NT$31.5 billion, 71.2% of the current expenditures, were spent in equipment operation and maintenance.
4.General situation in establishment of industry’s environmental accounting.
Currently there are 181 firms in Taiwan that have established environmental accounting to record financial information. A total of 788 other firms keep a record of financial information about environmental protection, with environmental accounting not to be established yet. Another 223 firms are drawing up plans for the establishment while 687 others have plans for the setup pending actual movements. Still 2,070 firms need to consult ”Industry’s Environmental Accounting Guidelines”. All of these indicate that Taiwan businesses are increasingly paying attention to the collection and use of financial information on environmental protection.
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