企業環境成本會計制度建置之研究

Abstract

由於國際間對於環境保護的重視，各國政府基於對環境保護議題的關心致使政府的環保法規日趨嚴格，社會大眾對環境保護的要求高漲，這使得企業永續經營時環境活動成為企業營運活動的一環。企業有表達環境資訊的需求，但是缺乏環境活動的溝通工具，可以透過環境會計制度的建置做為企業揭露從事環境活動的基礎。 目前國內較少企業建置環境成本會計制度的研究，本研究希望能透過探討國際企業環境成本會計制度建置的情形，以及國內企業建置的環境成本會計制度其環境成本分類項目、架構內容、資料輸入及輸出方式，及制度建置期間會遭遇的困難及制度實施關鍵因素等，以做為國內企業建置環境成本會計制度之參考。 在本研究中探討四家國外的國際型企業，包含日本的三菱電機、富士通以及美國杜邦、AT&T等，將各企業的環境成本分類項目及會計科目的使用進行比較分析。國內企業在環境成本會計制度實行並不普及，本研究以永光化學、聯華電子、正隆紙業及裕隆汽車為個案研討對象，探討各企業對於環境成本會計制度的實施規劃、推動過程、實施關鍵因素、環境成本項目表及資料輸入輸出方式等，並對企業間的環境成本項目、會計科目及輸入輸出方式進行比較分析。 目前國內企業只有最早建置環境成本會計制度的永光化學是採用增加總帳科目及明細分類帳的方式，至於聯華電子、正隆紙業及裕隆汽車皆是參考日本環境省的環境分類表做為企業環境項目分類的依據，再以對照碼的方式與會計科目做連結。 希望藉著國內外企業環境成本會計制度建置的研究探討，可以對於企業有意推動環境成本會計制度時有所助益。

As the importance of environmental protection has been aroused all over the world, many countries have strict regulations for environmental protection. In addition, more and more requests of environmental protection from the public have encouraged enterprises to take environmental activity as one of business goals. With such demand but lack of a communication tool to the public, the establishment of environmental accounting system could be a foundation for enterprises to disclose the cost and expenditure spent on their environmental activities. Currently, the domestic researches seldom focus on establishment of business environmental accounting system. This research analyzed how the international enterprises established their own environmental accounting system, studied how the domestic enterprises establish the environmental accounting system such as category, structure, data process, also pointed out the difficulties and the key factors might be encountered during implement. With the result of these analyses, this research is expected to be a useful reference for domestic enterprises to establish the environmental accounting system. In this research, there are four international bench-mark enterprises include Japanese based corp. - Mitsubishi Electric, Fujitsu and America based corp. - DuPont, AT&T are conducted for the analysis and comparison of environmental cost. Four domestic pioneer enterprises on practice status of establishment of environmental accounting systems are also being studied and compared. This research is aimed to the study and research of current establishment of environmental accounting systems in enterprises. And hope it can be helpful for enterprises that are interested in establishing such systems while implement.