我國企業實施環境會計之現況及效益之實證研究

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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 , Masters　　Advisor：楊清溪　　

繁體中文

環境會計；效益； Environmental Accounting ； Performance

Abstract │ Reference (65) │ Times Cited (2) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

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.

Reference ( 65 ) 〈TOP〉

15.周新宜，「醫院對環境會計之態度、認知與現況分析」，陽明大學，醫務管理研究所碩士論文，2003年。
連結：
16.林嬋娟、劉嘉雯、薛敏正，「綠色會計之國際現況與相關指引－兼論改進國內綠色會計之道」，會計研究月刊，第199期，2002年6月。
連結：
24.黃旭森，「環保支出與環境資訊揭露對資金成本的影響」，成功大學，會計研究所碩士論文，2006年。
連結：
25.黃正忠、劉義城，「環境成本會計系統－您所需要的另一本帳」，台灣經濟研究月刊，第21卷第10期，1998年10月。
連結：
31.劉國雄，「台灣民生工業綠色會計帳建置之初探」，中原大學，國際貿易研究所碩士論文，2005年。
連結：

Times Cited (2) 〈TOP〉

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