隨著科技的不斷進步,人類的各種生產活動對於生態環境都帶來了極大的衝擊,而這些環境問題影響到社會的福利與未來的發展,因此各國開始尋求進一步地考量到發展過程對環境及社會的衝擊,而傳統國民所得帳又有若干的缺失,故各國開始致力於揭露有關環境會計的資訊,將保護環境所產生的實際支出列入考慮。 本文將用敘述統計之加權平均數探討各類環境成本對於主要民生工業廠商之重要性,進而建構適用於民生工業之綠色會計帳,而本文也會利用結構方程式來找出來實際反映出環境支出潛在變項之相關觀察變項。 另外也希望透過產業綠色會計帳之建制,建構一套能充分反應企業環境活動且能適合國內產業綠色會計帳,另外,將企業生產過程中所造成之環境污染及防制污染之資訊,揭露在財務報表中,讓產品的成本實際被估計出來,以做為企業長期永續發展決策的參考,進而達到經濟發展和社會福利均衡的目標。
With the technology development, human’s productive activities also brought some impacts on the ecological environment. These environmental troubles in turn also affect the social welfare and future development. Therefore, each country begins to take into account for the impacts on the environment. Becasuse the gross national product has some defects on reflecting the environmental impacts, so that each country starts to disclose the information of environmental accounting, and to account the environmental costs. This paper uses the weighted-mean of descriptive statistics to probe the significance of the environmental costs for main household industries. Then we can set the green accounting for these industries. We also use structural equation modeling to find the latent variables and observed variables for environmental costs. Fianl, we wish to use the green accouting to reflect the coporation’s environmental activities, and to disclose the information of environmental pollutions and pollution prevention in annual report of firms. Should the real product cost be estimated, then the coporation can make the long-term decision to achieve the economic development and balance the social welfare.