核能發電後端營運基金運用作業基礎概念之剖析

Abstract

核能發電所產生的放射性廢料需妥善處理，處理這些放射性廢料的工作稱為核能發電後端營運工作。此工作延續的時間甚久且所需費用龐大，為確保此工作之順利進行，故需設立核能發電後端營運基金，經費來源由核能發電分攤。 我國核能發電後端營運基金於民國76年成立，工作項目包括核能電廠除役拆廠、放射性廢料運輸、用過核燃料中期貯存及放射性廢料最終處置四大項。相關工作的規劃及方法的選用，主要係依據瑞典的規劃模式。本基金每年依中美GNP平減指數調整，88年起改由經濟部主管時，基金規模已達新台幣1,593.5億元。 後端營運工作的處理特性，將使大部分的基金用在固定支出，因此如以傳統會計制度計算成本，將發生成本結構被扭曲的情形。故以ABC制度，深入分析基金四大工作項目之一的用過核燃料中期貯存工作，並與傳統會計制度比較，發覺在一般企業使用情形良好的ABC制度，同樣也適用在本基金。 本基金成立時所依據之工程技術，經過時間的變遷，已有相當的變化，基金的規模亦可能隨之而變。經以個案探討後，彙整出下列幾點結論：1.基金的總額除每年依平減指數調整外，應每五年參考工程技術的變化作一全面性的檢討。2.在一般企業使用良好的ABC制度，亦適用於本基金。3.目前雖因資料不足，無法得到真實的用過核燃料中期貯存成本，但仍可看出乾式貯存法在成本上的優勢。

In order to guarantee the safe disposal of radioactive waste products from nuclear power generation in our country Taiwan Power Company suggests setting up nuclear waste fund, because the working time period is very long and the total cost is very high. The waste fund was setting up in Jan. 1987, and financed by levies on nuclear power production. The work scope of waste fund include decommissioning and dismantling nuclear power plants; transporting radioactive wastes; intermediate storage of nuclear spent fuel and final disposal of radioactive waste. The total amount of waste fund is adjusted according to the deflator of average GNP of U.S. and R.O.C. every year. Because of the characteristic of radioactive waste, very large portion of waste fund will spent on fix assets. We use ABC system to calculate the cost of intermediate storage of spent fuel and compare with traditional cost accounting in order to get the real cost. According to the statements above, we get several conclusions: 1. The total amount of nuclear waste fund should be adjusted according to the measures that are planned to be adopted at least every 5 years. 2.ABC system is satisfied with the purpose of getting real cost of radioactive waste. 3.The cost of dry storage of nuclear spent fuel is much less than wet storage method.