我國企業實施環境會計之現況及效益之實證研究

An Empirical Study of the Enterprise Performance and Current Situation for Implementing Environmental Accounting System in Taiwan

陳瑩容(CHEN, YING-JUNG)

指導教授 ： 楊清溪

國立臺北大學/商學院/會計學系/碩士(2008年)

摘要

人類自十八世紀工業革命以來，經濟快速飛展，相對的日漸嚴重的環境污染也威脅
人類未來的生存及生態的運作，在環保意識抬頭下，衡量環境保護活動的方法，如環境
會計制度便因應而生，各國更是致力推行環境會計制度，如美國採個案研究方式鼓勵國
內自行發展符合需求的環境會計制度，日本環境省及民間企業積極投入發展環境會計制
度，國內在環保署及相關民間研究團體積極宣導下，已有數十家企業實施環境會計，而
國內有關環境會計的相關研究亦因應而生，從環境會計的發展，與發展歷程探討，到環
境會計制度建置均有相關研究，而有關環境會計的效益的研究，則較多以問卷方式收集
效益之相關意見，較少著墨於環境會計效益之實證研究。
本研究除探討國內外實施綠色會計之現況外，將針對國內已公開發行、上市櫃企業
中已導入環境會計之企業為研究對象，進行實施環境會計之企業內部效益之實證研究，
以冀望能對國內推行綠色會計制度提出相關建議，以提高企業實施意願。
研究結果發現，「營業收入成長率」具顯著性，代表實施環境會計制度對國內企業營
業收入正成長造成顯著影響；「營業成本率」、「營業淨利率」、「環保罰緩損失金額」、
「外銷收入成長率」及「環保資本支出金額」，則未達顯著水準。
總體而言，國內企業實施環境會計制度可提升營業收入成長，但未能顯著降低營業
成本、提高營業淨利、提升外銷收入成長、降低環保罰緩損失金額及增加環保支出。
最後依據本研究結果，提出相關建議供政府及企業參考。

關鍵字

環境會計 ； 效益

並列摘要

Since the Industrial Revolution in 18th century, economy developed prosperously and was followed by the serious environmental pollution which threatens human’s survival and ecology operation. Due to the stream of environmental protection consciousness, the way to measure the environmental protection activities appeared, such as environmental accounting system. Many countries were devoted to the development of the environmental accounting system, for example, U.S. government encouraged enterprises to develop the appropriate environmental accounting system voluntarily by the way of the case study to conform to the demand. The Ministry of the Environment and enterprises in Japan made lots of efforts in the development of environmental accounting system. In Taiwan, the environmental accounting system has been conducted to dozens of enterprises due to the positive promotion of the Environmental Protection Administration and research institutions. Also, it was followed by the relative researches in the environmental accounting system, such as the issues of the development process and establishment. Therefore, the method of questionnaire survey was generally applied to the research on the benefit of the adoption of the environmental accounting system instead of the emprical study.
The samples comprise public and listed firms which had applied the environmental accounting system. This study not only tries to figure out the application of environmental accounting system in Taiwan and other countries but also exams the benefit of the adoption of the environmental accounting system by emprical study to make some suggestions about the application of environmental accounting system to inspire corporations to adopt the environmental accounting system.
The results of this study indicate that, among the internal benefit of the adoption of the environmental accounting system for enterprises, the factor of revenue growth rate is evidently significant, but cost of goods sold, operation profit rate, environmental loss, export revenue growth rate and environmental capital expenditures are not evidently significant.
To sum up, adopting the environmental accounting system would raise corporations’revenue growth, but would not significantly cut down the cost of goods sold, raise operation profit rate, reduce environmental loss, raise export revenue growth and increase environmental capital expenditures.
At last, according to the results of the study, we make some suggestions to government and corporations.

並列關鍵字

Environmental Accounting ； Performance

參考文獻

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