地方環境永續帳系統

Abstract

環境永續發展是國家的重要政策，然而目前尚未有一套系統化的工具可指導地方環保機關評估預算運用是否符合環境永續發展目標，本研究因而發展一套地方環境永續帳，以期協助地方環保經費作更有效運用及預算編列，確實提昇地方環境永續性。本研究並以新竹市環保局為案例，探討所發展系統之實用性。 地方環境永續帳的目的是期望能用以評估地方環保經費運用是否符合地方環境永續目標，以期提升預算運用之效益及持續改善地方環境永續性。其架構主要分為願景與目標、地方環境永續指標與效率指標及預算分析等部分。願景主要參考地方環保計畫整理之，目標則參考國內外國家及地方環境保護目標等研擬之。地方環境永續指標乃收集國內外相關指標並依地方環保局特性篩選適合評估環境永續性之指標；指標除了依性質及業務職掌分類以外，亦提供DSR(驅動力-狀態-回應)及SWOT(優勢-弱勢-機會-威脅)等二種概念分類，探討各別應用於評估地方環境永續性的優劣點。效率指標之規劃主要用於建立指標與預算間的一對一關係，便於評估預算運用與提昇地方環境永續性的關係。預算分析則是建立指標與預算間之關係，及協助地方環保機關了解其經費運用能確實用於提昇地方環境永續性。而由於DSR及SWOT分類皆缺少規劃的部分，故本研究進一步獨立規劃經費使其成為P-DSR及P-SWOT，令其能進行較完整的預算分析。 本研究亦建立一個網路電腦系統輔助執行所發展的地方環境永續帳，將地方環境永續帳概念實務化，該網路電腦系統具有資料庫管理、資料編輯、資訊及統計分析等功能，且提供親和介面令使用者能透過網路線上編列與分析地方環境永續帳。並以新竹市環保的92年及93年的預算資料，建置一個案例示範系統，實際編列地方環境永續帳。探討本研究發展之地方環境永續帳的實用性與適用性。 由新竹市環保局的示範案例中，發現以DSR分類概念可顯示指標間的因果關係。而SWOT分類概念考量地方環境本身的差異性、改善資源多寡及區域特性等因素，故較能夠反映地方環境特性。而效率指標於進行預算分配過程中確實能夠發揮協助分配預算之參考依據。除此之外，規劃經費的設計使原有DSR及SWOT的分類概念更趨於完善，使預算能更合理的分配。

Environmental sustainable development (ESD) is an important policy goal of this country. However, no systematic tool was available to guide a local environmental protection bureau (LEPB) to assess the consistency of the use of their budgets to local ESD goals. A local environmental sustainability accounting (LESA) system was therefore developed in this study to assist a LEPB in making an appropriate budget plan that is effective in improving local environmental sustainability. A case study for Hsinchu LEPB was demonstrated, with the applicability of the proposed LESA system being explored and discussed. The proposed LESA system included ESD visions and goals, local ESD indexes (LESDIs) and budget-ESD analysis. ESD Visions and goals were not available for Hsinchu City during this study. Therefore, they were created by this study based on several domestic and foreign environmental protection plans. The LESDIs were collected from various ESD indexes and a set of indexes were selected according to LEPB’s characteristics and used to evaluate local environmental sustainability. In addition to the classifications by property and administration division, the LESDIs can be grouped according to Driving-State-Response (DSR) or Strong-Weak-Opportunity- Threat (SWOT) concepts. These classification methods were assessed to see how effective they can facilitate the analysis for local environmental sustainability. Some of LESDIs were chosen as Efficiency indexes for use in establishing direct relations with budget items. The budget-ESD analysis linked LESDIs and budget items for assessing the relationship between the use of budget and the improvement of local environmental sustainability. Since the budget for planning was not included in both DSR and SWOT classifications, this study thus extended them to be P-DSR and P-SWOT, respectively. A web-based computer system was also developed in this study to implement the LESA system. The system included functions for database management, data editing, various statistics analyses with graphical presentation, and a friendly interface. The system can be accessed from anywhere on the Internet. A case study for Hsinchu City LEPB was demonstrated with the system to evaluate its applicability. According to the case study demonstrated, the DSR classification can present the cause and effect relations among LESDIs, while the SWOT classification can reflect local characteristics. Efficiency indexes can facilitate the evaluation for the effectiveness of budget uses on improving local environmental sustainability. Finally, by adding the budget portion for planning, the new P-DSR and P-SWOT classifications are expected to assist a LEPB in properly allocating their budget for improving local environmental sustainability.