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  • 學位論文

台灣石化產業綠色會計帳建制之研究

A Study on Green Accounting System for Petrochemical Industry in Taiwan

指導教授 : 何瓊芳
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摘要


在永續發展的目標下,相關企業績效、環保與社會責任等議題已逐漸成為企業永續經營的要素。因此當永續發展的觀念成為全球化的思潮時,環保的投入、企業責任的承擔被視為必要的投資。於是乎綠色會計制度的建制,將有助於業者推動符合全球市場的永續發展,以研究發展綠色產品與技術、提升污染防治技術等,讓產業能順利升級來面對未來全球的競爭。 本研究以台灣石化產業廠商作為綠色會計之研究對象,並以台灣經濟研究院企業資料庫之石油、化學材料及製品業中300家廠商為主要調查對象樣本。本研究以問卷調查法蒐集廠商之綠色會計資料及各相關問題之評估指標值,除了利用敘述統計加以分析與說明之外,更以結構方程模型(structural equation modeling, SEM)找出重要的環境支出因子,並探討潛在變數間的因果關係。 研究結果顯示,台灣目前有九成的石化業廠商尚未推行綠色會計制度,可知綠色會計制度在台灣尚屬於啟蒙階段。因此在推行和努力上仍有很大的進步空間。此外推行綠色會計制度可幫助廠商在環保方面的財務透明化。問卷資料亦顯示台灣之石化業以中小企業為主,並集中化學材料、製品和塑膠等製造業。且在已推行綠色會計的廠商當中,外銷導向的廠商占的比例較內銷導向高,此應與國內外市場需求不同有關。 就結構方程模型分析部分,本研究架構之LISREL(linear structural relation)模型,整體而言是適當的,研究假設和變數因果關係也皆成立。研究結果發現在石化業生產過程當中,製程部分的環境支出最重要。而在污染防治方面,以與空氣污染相關的環境支出最為重要。且企業願意投入間接環保活動,以提升環保形象。經由實證分析,本研究提出適合台灣石化產業使用之六大類綠色會計帳目,以供政府及廠商作為未來石化產業綠色會計政策之參考。此六大類環保支出可進一步依其金額之重大性分為幾個階段(如五階段)逐步推廣實施。

並列摘要


For the purpose to fulfill the goal of modern sustainable development, industries need to take into account the issues of business performance, environmental protection, and social responsibility. Therefore, companies can regard the environmentally related expenditures spent on input of environmental protection, social activities and business duty as their necessary investment. Recently, many industrial countries have built their green accounting systems. It’s generally believed that building green accounting framework will help nation’s industries to confront the global market competition because it provides a checking system for the proper allocation of resources or investments to promote the green product development and improves pollution protection technique. This study focuses on the green accounting of Taiwan’s petrochemical industries. Total observations adopted are 300 factories classified according to Industrial Economics database from the Taiwan Institute of Economic Research. Questionnaire survey is performed to collect first-hand data, and then the study applies descriptive statistics to analyze the data. Later, methods of linear structural relation(LISREL)are conducted to find out the most important environmental expenditures as well as to explore the relationship between latent variables. The empirical results show that the green accounting system in Taiwan’s petrochemical industries has just got started, and it may help companies to improve their financial performance and environmental protection. Furthermore, we have found that pollutants released from the production process contribute the biggest environmental expenditures. Enterprises are willing to invest in environmental protection activity to improve the firm’s image. Based on the empirical results found in this research, we provide suitable environmental accounts framework, which is proper for Taiwan’s petrochemical industries to construct and also fulfill government’s regulations for environment protection.

參考文獻


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被引用紀錄


陳政宏(2005)。建置台灣電子零組件業環境會計帳之 可行性研究〔碩士論文,中原大學〕。華藝線上圖書館。https://doi.org/10.6840%2fcycu200500271

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