建置台灣電子零組件業環境會計帳之 可行性研究

A Study on Conducting Environmental Accounting for Electronic Industry in Taiwan

陳政宏(Cheng-Hung Chen)

指導教授 ： 何瓊芳

中原大學/商學院/國際貿易研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500271

摘要

中文摘要
全球經濟的成長、區域的整合、財富的增加、人類壽命的延長、科技不斷的創新…等欣欣向榮的現象是過去五十年的政策自由化及資本主義盛行所促成。但隨之而來的卻是政治與社會的動盪不安、恐怖份子的攻擊、天然資源與環境的破壞、財富不均…等負面現象。現在的已開發國家，無一不是從農業社會進展到工業社會，最後才達到現今的經濟地位。這些已開發國家在過去數十年的發展歷程中，的確對整體世界的經濟利益貢獻是極為重要，但在經濟發展的同時人們並無法同時顧慮到經濟成長與自然環境的保護。直到最近十多年，大自然的反撲日漸增多、溫室效應、海嘯、水災氾濫、乾旱...等天然災害頗傳，人們才開始將注意力轉移在如何追求經濟成長與環境保護的平衡。

本研究是針對台灣電子零組件業為研究對象，欲探討台灣電子零組件業在生產過程中對環境預防的各種支出之重要性程度。根據研究問卷之分析，可知電子零組件業最容易產生的環境污染屬廢污水污染(如有機溶劑、廢電解液)、廢棄物污染(如報廢IC、塑膠廢料、鋁箔處理)、空氣污染(如砂石粉塵、微浮粒空氣)…等。且目前電子零組件廠商實施環境會計帳之比例普遍偏低。

結構方程模型分析結果，顯示出電子零組件業廠商實施環境會計帳的潛在因素有生產過程面潛在因素、研發面潛在因素、環境保護面潛在因素、法律面潛在因素。該四個潛在變數均會顯著影響到廠商對於生產價值鏈中個個環節的環境支出，如人事支出、研發支出、保護社會環境支出等。

關鍵字

環境折耗 ； 因素分析 ； 環境消耗 ； 環境會計 ； 結構方程模型

並列摘要

英文摘要
Economical growth, regional integration, increasing wealth, extended life, improved technology, etc are flourishing phenoma that were promoted by free policy and capitalism from the past fifty years. But along with these good developments, the society also has encountered some problems, such as over consumption of natural products, deterioration of environment, unequal distribution of wealth, etc. Most of the developed countries followed the pattern starting from agriculture towarding industrialization, and finally achieving the high technology level. Their contribution to economic benefit during development is very important. However, at that time, protection of natual environment was not considered as important as economic growth. Recently, the natural counterattacks, such as greenhouse effect, tidal wave, flooding and droughts have increased, drawing the attention of people on environmental issues. Thus, people start to emphasize how to balance the economic growth and environmental protection.

This study aims at electronic industry in Taiwan. The research investigates the importance of environmental expenditures in the processes of products on the whole electronic industry. According to questionnaire analysis, we find that the environmental pollution problems mostly encountered include waste water (e.g. organic waste water), waste materials (e.g. plastic scrap materials), air pollutants (e.g. fine dust), etc. At present, the ration of practicing environmental accounting is very low in Taiwan’s electronic industry.

The results of structural equation model indicate there are some latent factors affect on firms to implementing the environmental accounting, such as process of product latent factor, research latent factor, protection of environment latent factor and law latent factor. These four latent factors significanttly influence with each other. Also, the four latent factors affect significantly on all kinds of environmental expenses of firms of electronic industry.

並列關鍵字

structural equation model ； Environmental accounting ； depletion ； degradation ； factor analysis

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