研究背景起源於五十多年來,政府、企業、人民胼手胝足織出華麗的外衣,也帶來工業污染的後遺症,我國在社會經濟的發展,對自然環境生態產生極大的衝擊,造成環境保護聲浪日益高漲,企業在環境管理和環境活動引發的財務、會計及社會責任等問題。 回顧過去台灣經濟發展的歷程,工業發展不僅是帶動經濟成長的主要手段,亦是奠定經濟奇蹟的基石;另一方面,一連串土壤及地下水污染案例,使得環境生態與環境議題已成為大家關注的環保問題,石化工業之環境影響問題亦相隨逐漸成為重要的議題。 目前環境保護是政府積極推動的公司治理制度之一,以工安、環保與企業社會責任為企業永續發展之基石,本研究探討環境會計在都市中的工業土地,以中油為例進行土壤品質損壞帳的編列,以因應未來遷廠或就地更新之整治費用,提撥自然資源整治費用專款專用,整治己受污染之土壤及地下水,改善台灣己受污染之土壤及地下水,進而推廣至一般企業,期望企業社會責任與企業聲望,兩種緊密交織的觀點,重視這一塊美麗的寶島,逐漸造福所有利害關係人及後代子孫。
In recent fifty years, the government, corporations and people in Taiwan have created a prosperous and convenient society. However, they also brought about serious consequences of industrial pollution. In Taiwan, the impact of economic development on the natural environment and eco-system has increased people’s concerns for environmental protection, problems of corporations’ environmental management, corporation social responsibilities, and financial or accounting problems caused by environmental actions. On the one hand, industrial development was not only the major road leading to the economic growth in Taiwan but also the foundation of Taiwan’s economic miracle. On the other hand, more and more soil and groundwater pollution cases have concerned people and drew people’s attention to the ecological environment and environmental issues. Therefore, the impact of petrochemical industry on the environment also won everybody’s attention. Currently, environmental protection is one of the government policies. Based on industrial safety, environmental protection and corporation social responsibilities, corporation development may last long. The research focuses on the industrial land of environmental accounting in urban areas. Taking CPC Corporation, Taiwan as an example, the researcher marshaled the damage account of soil quality to cope with the expenses of possible factory moving or factory renovation, to allot a fund specifically for natural resource integration and to improve polluted soil and groundwater. The researcher promotes the ideas in general corporations and hopes corporation social responsibility and corporation reputation will both root in all corporations. Therefore, they will value the beautiful and precious land and benefit all interested parities and descendants.