台灣電子電機產業建置符合歐盟環保要求之會計資訊系統初探

Constructing an Environmental Accounting System for Taiwan’s Electronic and Electrical Industries to fulfill WEEE and RoHS Directives

林東霖(Tung-Lin Lin)

指導教授 ： 何瓊芳

中原大學/商學院/國際貿易研究所/碩士(2007年)

https://doi.org/10.6840/cycu200700609

摘要

歐盟制定了WEEE以及RoHS兩項指令後，意味著環保議題已在深入地受到重視，使企業界漸漸體認到環境保護與企業經營是必須相互結合，相較於傳統的會計制度無法對環境財務資訊充分地揭露，對環境的支出也絕大多數都隱藏在其他科目下，而新的環境會計能補足傳統會計上的缺失，讓企業在追求利潤的成長同時，又能兼顧環境保護，進而達到永續發展之目標。
本研究是藉由問卷方式試著建置能符合歐盟環保要求之會計資訊系統，經由問卷方式的調查，大多數廠商(93.55%)都尚未建置環境會計制度，故本研究也提供一些不同企業所建置的環境會計制度和提出合適的環境會計科目，讓尚未建置此制度的企業能有一個參考準則。
根據結構方程模型分析結果顯示出，在處理過程方面，以認證支出和員工教育支出最為重要。在研發方面，研發新產品和製程支出最為重要。在保護面上，廠商對環保活動之支出最為重要，顯示出廠商也願意回饋社會，善盡社會責任。在採購或行銷上，對產品的回收支出最為重要。在生產方面，節省或再利用能源和廢棄物處理之支出最為重要。

關鍵字

環境會計 ； 危害物質限用指令 ； 廢電子電機設備指令 ； 結構方程模型

並列摘要

After the European Union has set up WEEE and RoHS directives, many enterprises become realized that the environmental protection and enterprise business goals have to be integrated. This means, the environmental issue has gained great emphasis. Since traditional accounting system could not disclose adequately the environmental finance information and most expenditures on environment are concealed in other accounting title, green accounting system can therefore make up the deficiency and imperfection of the traditional accounting. Not only the green accounting system can make enterprises pursuing the growth of profits, as usual, in the meantime, it takes care of environmental protection. Therefore, it combines business goals with sustainable development.
This study tries to establish a green accounting system for Electronic and Electrical industries by doing questionnaire survey. From results of questionnaire survey showed that most enterprises (about 93.55%) haven’t built environmental accounting system, and the study provides an environmental accounting system for the enterprises to conduct some proper and suitable environmental accounting titles for enterprise’s future reference.
The empirical results show that the most important expenditures are certificate fee and the employee education expenditures with aspects to treatment. To develop new products and improve manufacturing process, R&D expenditures are most important. Expenditure on environmental protection promotion activity is also indispensable in the aspects of environmental protection. It reveals that enterprises would like to give some feedback to the society. The most important expenditure on recycling product composes of the aspects of buying or selling. It is most important that on expenditures energy conservation and treatment of wastes play an important role in the aspects of producing process.

並列關鍵字

RoHS ； WEEE ； structural equation modeling ； environmental accounting

參考文獻

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