企業建置環境會計制度的研究－以台灣電力公司個案為例

Abstract

全球的創新與生產能力日趨提高，但卻犧牲了環境，例如：全球暖化、臭氧層破壞、熱帶雨林消失、生物多樣性減少、資源過度消耗...等。知名的標竿企業已體認到唯有生生不息的地球才可能永續經營，故企業有義務進行環境保護工作（如空氣、土壤、水污染防制、噪音或二氧化碳傷害賠償），納入營運成本，並透過「環境會計制度」的建立，充分揭露相關環境資訊。

由於過去環境會計發展的重點在於環境資訊的對外公開揭露，其管理功能的發展仍在起始階段，故站在協助企業邁向永續經營發展之路的觀點，環境會計若能與內部管理應用結合，才是環境會計的價值所在。

本研究以台灣電力公司為個案研討對象，透過探討台灣電力公司建置的環境會計制度，對於其環境成本分類項目、架構內容、台電公司環境會計制度之現況與問題，做完整介紹、分析，最後提出結論與建議，以做為國內企業建置環境會計制度之參考，期望對於企業有意推動環境會計制度時有所助益。

The global innovation and productivity enhances day by day. However, the progress is made at the expense of the environment and therefore results in severe consequences, such as global warming, ozone depletion, tropical rainforest disappearance, the decrease in biodiversity and resource over-consumption. Benchmark enterprises have recognized that the only way to sustainable operation is by adopting greener measures. Enterprises are obliged to engage in the environmental protection against air pollution, soil pollution, water pollution and noise or CO2 indemnification. It argues that expenses of environment protection should be a part of operating costs, and by means of establishing an accounting system, we can fully disclose the information.

In the past the development of environmental accounting system mainly focused on the disclosures of environmental information, and its managerial function is still in the initial stage. To help enterprises embark on sustainable operation, environmental accounting system, if combined with proper inner management, can bring up optimal results.

This study takes Taipower Company as a case study. It discusses the establishment of environmental accounting system within Taipower Company and then probes into the system’s category, structure, present situation and problems. A list of 5 suggestions and recommendations are made in the last chapter and are of useful reference for those enterprises who want to implement environmental accounting system.