以環境會計作為淨水場環境管理績效指標之可行性研究-以直潭淨水場為例

The study of utilizing environmental accounting for the environmental management performance index of Zhitan Purification Plant

莫明傑(Ming-Chieh Mo)

指導教授 ： 陳秋楊

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2010年)

摘要

環境保護已是全世界日益重視的課題，各項與環境有關之議題探討、學術研究及解決工具發展的趨勢已從早期的管末污染防治改變為源頭的環境管理措施，企業為了追求更高利潤並提升企業形象，也從消極被動的符合環境法規，轉變為積極主動的進行整合型環境管理。本研究以「淨水場環境管理系統」與「環境會計」為主要研究方向，希望明確企業之環境責任與執行績效。

　　「水」是自來水事業最大最主要的原料來源，水是耗竭性自然資源，又受氣候與地形條件的影響甚巨，再若上游開發行為加劇、河川水質惡化，下游淨水場勢必投入大量的設備及水處理藥品，因此自來水事業對環境問題有更深刻的體認。如何在此時此刻提高企業生態效益及真實儲蓄，就成為自來水事業在環境面的管理重點。本研究以臺北自來水事業處直潭淨水場為例，直潭淨水場每日出水能量為270萬噸，佔臺北自來水事業處總供水量的73.7%，是國內最大規模之淨水處理場，並為亞洲第二大淨水場，因此以直潭淨水場作為本研究之對象，對於國內淨水場有一定之參考意義。

　　本研究以政府推動及輔導之環境會計為基本，並以經濟部水利署推動之自來水淨水場操作管理評鑑為績效指標藍本，結合臺北自來水事業處傳統成本會計及組織營運模式，建構可於各淨水場通用之環境會計成本，研究成果亦證實此為可界定可量化可分析之單位費用指標。研究成果證實經過會計制度的調整與分類，釐清分析出直潭淨水場94~98年度與環境有關之單位成本各為0.058元（佔7.67%）、0.05元（佔6.32%）、0.053元（佔6.5%）、0.061元（佔6.82%）、0.068元（佔6.62%）。在環境效益方面，淨水流程所產生之淤泥與製磚廠商合作再利用之模式，可省下56,292,101元之淤泥清運處置費，此費用佔當年度營運總成本之比例為11%，效益顯著。在節能減碳之電力費部分，直潭淨水場設備逐年增加，但改採時間電價之計費方式後，仍能維持往年水平，94~98年度單位用電成本依序為0.022元/M3、0.024元/M3、0.024元/M3、0.024元/M3、0.025元/M3。

　　綜合以上，淨水場環境會計系統所建立之金錢量化指標，將引導企業決策者更趨向綠色採購及清潔生產，是身為地球公民應有之責任與態度，亦是國家整體追求永續的重要基礎。除了財務面之績效外，淨水場環境會計也須將非財務面的績效納入，可以實體單位計量，結合這二構面可讓決策者以及利害關係人透過這些環境資訊，對企業經營有更完整及全面的了解。

關鍵字

環境會計 ； 環境管理系統 ； 環境管理績效指標 ； 淨水場 ； 自來水

並列摘要

Environmental protection has gained a growing attention in the world. The developing trend of academic research and resolving tools related to environmental protection has transferred from End-of-the pipe treatment to source-reduction. Meanwhile, to pursue higher benefits and to improve corporate image, enterprises has acted in a more positive way to integrate the environmental management, instead of obeying passively the regulation.

Water is exhaustible nature resource which is highly climate-and-landscape influenced, and meanwhile is the major and vital resources in the water department. Over-development in upstream area and worse quality of water resources has created increasingly more difficult issues in the purification plants. Therefore how to improve the eco-efficiency and genuine saving has become the main issue of environmental management in the water department. To explore this issue, the study focuses on the environmental management system in the purification plants and environment accounting system, and aims to define the environmental responsibilities and executive efficiency of the corporation.

Zhitan Purification Plant is the biggest purification plants in Taiwan and the second biggest one in Asia. The daily yield of Zhitan Purification Plant is 270 million tons of water and the quantity is almost 73.7% of the total yield of Taipei Water Department. Therefore, Zhitan Purification Plant is worth researching and will be taken as the main case study in the study.

The research method is based on environmental accounting, and it takes purification plant management evaluation as an indicator. The thesis discusses the combination of the traditional cost accounting and business models, and constructs the environment accounting costs which can be operated in any kind of purification plants.

To make the decision-maker and stakeholders have a more comprehensive understanding over entrepreneurship, the research of environmental accounting in purification plant should consider not only financial efficiency but also non-financial efficiency; the former is evaluated by currency and the later can be counted by unit. The research result proves that environmental accounting costs is a not only quantifiable but also analyzable unit cost index.

To sum up, the cost index of the environmental accounting built by the water purification plant leads the decision-makers of the enterprises to pursue green-purchasing and cleaner production adoption. The eco-friendly and green attitude are the responsibility of all world citizens, and also the basis of a country’s sustainable development.

並列關鍵字

Environmental Accounting ； Environmental Management System ； Environmental Management Performance Index ； Purification Plant ； Drinking Water

參考文獻

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