企業應用環境會計制度之案例研究

Abstract

隨著國際環保法規的制定，綠色環保趨勢將對企業造成影響，產業無論身處於供應鏈中的哪一環節恐怕都無法置身於綠色供應鏈管理之外，企業為了進入市場必需投入更多資本。而企業面對不斷增加的環境成本，需要另外一套會計制度，即環境會計，來幫助辨識隱藏或誤植的內、外部環境成本，才能更確實地反應產品及製程成本。 目前國際間對環境會計的研究日益重視，包括國際會計師協會、日本環境省等皆發佈環境會計相關綱領來幫助企業應用於內部使用。然而，從這些綱領中，企業可能無法立即實際應用於組織內環境會計制度的建立，綱領與企業真實納入組織中應用還存在著一道缺口。因此，本研究於比較綱領與企業現行環境會計制度後，以個案研究方式從中找出兩者間的關聯，以案例彌補綱領之不足，希望提供企業日後在導入環境會計制度時一項參考之依據。 研究發現企業於應用環境會計制度時，在環境資訊的輸入、處理、及輸出設計上存在有差異性，企業因實際需求在環境會計綱領不足下發展出適應本身組織的環境會計制度。而根據企業需求，及參照環境會計綱領，可以建議企業較適合之資訊處理模式，可分為完整資訊呈現、建議資訊、及最小需求資訊，據此，企業於建置環境會計制度時可以參考以彌補環境會計綱領之不足。

Based on international new environmental protection regulation, the trend to be the “GREEN SUPPLIER” will affect most enterprises. No matter what different industry, the enterprises will all in the management of green supplier chain, and they must invest more money to meet the market need. Most companies need another accounting system, then, environmental accounting system to help them to identify the hidden and inaccurate internal cost or external cost to apply the cost of their products and the production procedure more precisely. Most countries paid more attention to the research of environmental accounting system. Including International Federation of Accountants and Japan Ministry of the Environment, they all issued the guidelines regarding environmental accounting system to help enterprises to use them internally. There are some gaps between these guidelines and the real organization of the most companies, so the companies could not build new environmental accounting system into their organization promptly. After compared with the guidelines and existing environmental accounting system, this research report find out the relationship between the guidelines and existing environmental accounting system of the companies by case study. Not only from the guidelines, this research report can offer most companies more references to apply new environmental accounting system based on the case study. When the companies applied new environmental accounting system, this research report found that there was difference between the input, process and output design of the environmental information system. Most companies developed appropriate environmental accounting system based on their real organization. So based on the demand of the companies and referred the guidelines of environmental accounting system, this research report could suggest the companies more appropriate information system processing mode, and it could be combined with the complete information presentation, recommended information and minimum request information. Based on this research report, the companies can refer it to build in environmental accounting system not only by environmental accounting guidelines.