環境會計在管理應用之研究

Abstract

由於過去環境會計發展的重點在於環境資訊的對外公開揭露，其管理功能的發展仍在起始階段，故站在協助企業邁向永續經營發展之路的觀點，環境會計若能與內部管理應用結合，才是環境會計的價值所在。 本研究希望藉由次級資料的分析，了解企業內部管理者之環境資訊需求特性，並探討環境會計資訊報表的內容、架構與功能，試圖建立一套可能的機制，找出環境會計資訊功能在企業內部管理應用的意義與內涵，最後做為在企業為逹永續經營下，提供企業管理當局將環境會計應用於協助經營決策與管理活動的參考依據。 就管理資訊需求特性而言，管理者需要以貨幣及實體單位衡量之及時、回饋、預測及比較屬性之成本效益資訊，且依不同管理需求層級，需要彙總、目標及原始性資訊以輔助管理者逹成各種不同管理目標。藉由以管理資訊需求特性為基礎所建立的檢查機制，發現環境會計每一張特定報表為彰顯其特定資訊功能及管理目標，對於所有之管理資訊需求特性與面向未必能全部滿足，故管理者在進行報表之使用時，應考量自身的管理需求再綜合運用多張報表之資訊功能，以使資訊的需求與供給能相符，令環境會計在管理應用之價值能極大化。

Since the development of environmental accounting in the past focused on the disclosures of environmental information and its development of the management function was still in the initial stage. In order to assist enterprises in sustaining development, it is the value of the environment accounting that it combines with the inner management. This research hopes to understand what the traits of the environmental information the inner managers need and discuss the content, framework and functions of the environmental accounting statement by secondary data analysis, and tries to build a set of possible mechanism, and finds the meaning and the intension of the applications in the information function of environmental accounting in the in the inner management. Finally, the research provides management to apply environmental accounting to assist in the decision making and management activities. So far as the need traits of managerial information, managers need to measure on-time, feedback and comparing attribute the benefit of the information by monetary and physical unite, and according to different managerial need layer, need together, objective and original information to assist the managers achieve different managerial goals. By the checking machine based on the traits of managerial information need, we can find each statement of environmental accounting is showed to its specific information and managerial objective. All managerial information need traits and aspects can not all aspects, so managers should consider managerial need and synthesize many statements’ information in order to make the demand of information equal to the supply of information, when managers use statements. Let the value of application in environmental accounting maximum.