| 英文摘要 |
The purpose of this project is to audit various types of unregistered responsible enterprises and to understand the shortage or relationship between the reporting volume from up-stream manufacturers of containers and down-stream enterprises of containers.
The implementing period of this project was from March 26, 2008 to March 25, 2009, primarily divided into three examining operation, unregistered and battery responsible enterprises, container manufacturing (importing) responsible enterprises, and down-stream unregistered responsible enterprises of container manufacturer. The project have reached its goals as follows: (1) the audit of unregistered battery: the noticed and audited numbers were 335 responsible enterprises, with the achieving rate of 105%. Among these numbers, there were 33 battery enterprises, with achieving rate of 110%. The audited shortage was amounted to NTD38,678,600, with E/P ratio and achieving rate of 3.6 times and 103%, respectively. There were 95% of audited enterprises, which stated that “they were not aware of being under controlling list by regulations.” Most of them were small- size enterprises with insufficient information. It is strongly recommended that education of related regulations/law to these enterprises is required. (2) the audit of container manufacturing (importing) responsible enterprises: the noticed and audited numbers were 52 enterprises, which completed the required audited number by contract. The audited shortage and excess reporting weight were 5,652,346.46 kg and 14,445,232.15 kg, respectively. The reason for excess reporting weight was that the audited enterprises mistakenly reported containers with more than 17 litres into reporting volume. (3) the audit of down-stream unregistered responsible enterprises: the noticed and audited numbers were 151 enterprises, with the achieving rate of 105%. The audited shortage was amounted to NTD774,085. It was found that the audited enterprises had no idea about the related regulations/law, which required them to register. Another reason might be that the containers, sold by these enterprises, were then beyond control, because they were not in the controlling list. There were two study seminars held under this project, which educated all the personnel involved in this project to fully understand the purpose, procedures, related regulations/laws and auditing operation of this project. The seminars enhanced the audit efficiency and quality of this project.
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