建置金屬產業環境會計帳之可行性研究

A Feasible Study of Constructing Environmental Accounting in Taiwan’s Metal Industry

李招訓(Chao-Hsun Li)

指導教授 ： 何瓊芳

中原大學/商學院/國際貿易研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400345

摘要

隨著全球經濟的發展，所依賴的環境資源逐漸消耗，且環境污染日趨嚴重，因此，產品或勞務的價格應當反映全部的生產成本，即生產過程中所耗費的全部資源成本，包括污染的排放、收集和處理所耗費的資源也應計入總成本。環境會計帳的建置即能將環境保護相關的支出披露在會計系統中，但是目前台灣建立環境會計帳的廠商僅為少數，且環境會計的觀念尚未廣泛的被廠商所了解。
本研究以台灣的金屬產業為研究的對象，探討金屬產業的廠商在經營過程中，可能發生的環境保護相關支出，了解各個環境成本對於金屬產業的重要性，並憑以探討如何建立金屬業之環境會計帳。根據符號檢定的結果，對於金屬產業而言，廢棄物、廢水和廢氣的防治與處理費用是環境會計科目中最重要的；除了此三類污染源的支出，其他還有一些相關的環保支出也值得金屬產業的廠商作為參考。
結構方程模型的分析結果，顯示廠商在生產過程中的環境保護相關支出，以節省資/能源的支出、保護社會環境的支出，及在法令規章上的相關支出有顯著且直接的影響。廠商在各污染源的環境處理上，雖無明顯直接影響保護社會環境的支出以及在法令規章上的相關支出，但是卻對節省資/能源的支出有顯著且直接的影響。

關鍵字

金屬產業 ； 結構方程模型 ； 環境會計

並列摘要

Accompanying with the economic development in the world, the natural resources that we heavily rely on for our livings are getting diminished, and problem of environmental pollution is getting more and more serious. The price of productions and labor should reflect the costs of the depleted resources caused by production. That is, the external costs of emission, collection and waste treatment on pollutants should be counted into the cost frame chart. The establishment of environmental accounting can help to disclose the environmental expenses in the current accounting system. But there are only few factories which have adopted environmental accounting system in Taiwan, and the concepts of environmental accounting are not commonly realized nor accepted.
This study aims at investigating the environmental costs of Taiwan’s metal industry, noting that environmental costs are unavoidable for metal industry. According to the result of sign test , the biggest environmental expenses include the treatment of solid waste, waste water and polluted air. In addition, some environmental expenditures are also significant.
In the analysis of structural equation modeling, the expenses of environmental protection in the production process have significant and direct impacts with respect to the socially related environmental expenses and the expenses of resource and energy conservations, and government regulations. On the other hand, the environmental expenses dealing with the elimination of pollution source have significant and direct effect on the expenses of resources and energy conservation, while insignifican affect the socially related environmental expenses and expenses of government regulations.

並列關鍵字

metal industry ； Environmental accounting ； structural equation modeling

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