台灣地區ISO 14001製造業廠商採用環境會計制度之影響因素研究

Abstract

由於傳統的會計作業缺乏針對環境活動的衡量方法，致使企業往往因資訊不完整，而無法作出正確的經營及投資決策。環境會計系統在此情形下應運而生，近年來已漸為許多國家所發展和應用。惟此新進制度對國內企業仍較為陌生，且相關研究較偏重於環境會計制度之規劃、設計面等探討。因此本研究希望透過對ISO 14001認證廠商，探討其採行環境會計制度之影響因素，以提供我國後續推動環境會計制度之參考。 本研究以經濟部工業局網站(http://she.moeaidb.gov.tw/)所公佈，民國92年7月31日前認證之製造業廠商為研究對象，透過問卷調查來進行研究，共回收有效樣本數120份。 研究結果發現，約有18.3%的企業目前已正式實施環境會計制度，正在規劃建置者則有7.5%，合計約僅二成五之企業目前已採用環境會計制度，顯示即使是相對較願意採取積極環境策略之ISO 14001廠商，目前環境會計制度之採用仍不普及。 進一步透過二元羅吉斯迴歸，針對環境會計制度採用與否進行差異分析。結果發現，在目前已採用與尚未採用之影響因素上，共有二個因素顯著，分別為環境會計制度特性構面之「實施環環境會計制度消耗資源程度」、及企業內外部支援構面中的「相關知識普及程度」。亦即環境會計制度實施是否會造成公司內部人力、財力負擔之疑慮，對於企業是否引進該制度，的確具有重要的影響；此外，企業對於環境會計制度是否熟悉、是否容易從外界獲取相關資訊，進而獲得高階的支持，亦為企業決定是否採用的關鍵。最後根據研究結論，對政府及企業提出建議。

Due to traditional accounting system lacks the right measurement method in term of environment activities, which caused the incomprehensive information provided, and also led to the inaccurate management and investment decision making for the corporations. Therefore, the environment accounting system is introduced by making up this kind of situation, and it has been well developed and applied to many countries gradually. But in Taiwan, the environment accounting system is still not so familiar to domestic corporations, and its related researchs are still more emphasize to the aspect of plan and design only. The purpose, thus, of this research is that we would, through ISO 14001 certificated manufacturing firms as research target population, like to investigate the influence factors of environment accounting system adoption, in order to provide the reference for developing environment accounting system continually in Taiwan. The target of this research is ISO 14001 certificated manufacturing firms that are certificated before 31 July 2003 (announce in the website of the Industry bureau of Ministry of Economic affairs,http://she.moeaidb.gov.tw/). A postal survey is undertaken in this study, 120 effective questionnares are obtained. The results of this study indicate that：About 18.3 % corporations are formally adopting the environment accounting system currently and 7.5% enterprise is planning for construction at this stage. Thus, roughly 25% corporate is conducting the environment accounting system in total. It indicates that, even among the ISO 14001 certificated firms which are regarded as relatively with positive attitude of environment protection, the adoption of the environment accounting system is still not popular. We further analyze the adoption process by Binary Logistic Regression. The result indicated two factors are evidently significant: they are the consumption resource degree for executing the environment accounting system and the related knowledge popularity degree. To sum up, adopting the environment accounting system whether would cause the personnel and financial burden for a corporation internally? It would be a significant factor for deciding the adoption of the environment accounting system for a corporation; besides, whether the corporation is familiar with the environment accounting system, easily can access the related information from outside, strong support from the corporate high management etc, also significantly influence the adoption of environment accounting system for a corporation. At last, according to the results of the study, we make some suggestions to government and corporations.