「環境管理（環保、工安、衛生）會計制度之規劃及建置」第3期推廣計畫

Abstract

台電公司的經營環境由於國際能源價格的持續攀升及京都議定書所引發的溫室氣體減量壓力等，使得整體的經營將更為困難，然而，由於台電公司的產業特性與國家安全、經濟成長及環境保護等有密切關聯，如何在經濟成長及環境保護的取捨下永續經營及成長，將是公司未來擬訂經營政策的一大議題。基於政策擬訂需求及公司自我管理的需要，公司必須在短期內針對永續經營發展的目標，建立一套完整、一致及可比較的環境管理會計資訊量化機制，透過此項機制提供公司各種環境保護的資本支出、經常支出及效益等資訊，而從中長期角度，則應規劃擴大環境管理會計的應用，例如將環境管理會計與永續報告書的編製結合，並透過永續報告書資訊的揭露及承諾，作為公司對外溝通、互動的重要橋樑，此外，公司重要的環境政策如溫室氣體(CO2)減量也應納入環境管理會計的評估，以作出最佳的決策。 由於台電公司對此議題的重視，台電公司於92年8月即起開始規劃第一期環境管理會計制度的建置，並先以一家火力電廠為範例，希望透過實際電廠操作的案例經驗，能使環境管理會計制度在全公司的推動更能具體及落實。嗣後在94年的第二期則規劃擴大至所有火力電廠及電廠上游系統，目前已完成的第一期及第二期工作包括興達電廠的示範建置、發電系統的施工、化石燃料、材料之採購及其他八座火力發電廠環境管理會計制度的建置，此外為擴大環境管理會計制度應用的範圍和價值，本計劃除以環境保護研究為對象外，也將工安及衛生等活動納入制度建置的範圍。 本年度計畫（95年度）旨在配合台電公司發展的需求，及延續全公司建置環境管理會計制度之目標，所延伸之計畫重點有：1.規劃及建立環境管理會計報表申報資訊平台2.各已建置單位（含第1、2期單位）90~93年歷年及94年度之環會資料之統計報表3.除北部、興達施工處外之其他施工單位、核能發電系統、輸電、供電及配電（業務）系統及水力發電系統等單位完成「環境管理（環保、工安、衛生）會計制度」之建置工作。以促成台電公司環境管理會計制度的完整性。本研究團隊自89年起，歷年來完成多項政府及企業委辦之環境管理會計制度之研究及輔導相關計畫，執行成效良好。其中也包括92年8月起台電公司第一1、2期「環境管理（環保、工安、衛生）會計制度之規劃及建置」推廣計畫。本年度台電公司「環境管理（環保、工安、衛生）會計制度之規劃及建置」第3期推廣計畫，如由本研究團隊執行辦理，本團隊必秉持專業及負責之原則完成本項計畫。

Due to the high-rising international energy price and the pressures from greenhouse gases reduction led by Kyoto Protocol, Taiwan Power Company has faced the hardship in its business operations. The industrial characteristics of Taiwan Power Company, however, are closely associated with national security, economic growth, and environmental protection. Therefore, how the company seeks sustainable operation and growth without damaging economic growth and environmental protection will be a key issue in the planning of future management policies. On the basis of the needs for making policies and self-management, the company has to work out, in a short time, a complete, coherent, and comparable quantization mechanism for environmental management accounting information, in which sustainable operation and development is the goal. Through this mechanism, the company’s capital expense on environmental protection, current expenditure, and information of effectiveness can be revealed. From the perspective of med- and long-term development, the application of environmental management accounting, such as the integration of environmental management accounting with sustainability report, should be planned and promoted. Through the disclosure of information and commitment made in the sustainability report, the company will have a crucial channel to communicate and interact with the external environment. Besides, important environmental policies of the company, such as CO2 reduction, should also be included in the environmental management accounting assessment, so as to work out the best policies. Taiwan Power Company has paid considerable attention to this issue. It has started the establishment of first-stage environmental management accounting system, since August, 2003, with a thermal power plant as an example. Through experiences from practical operations of the power plant, it expects to facilitate the promotion of the environmental management accounting system within the entire company. Thereafter, the second stage in 2005 was planned to include all thermal power plants and their upper-stream systems. So far, the accomplished tasks in the first and second stages include the model establishment of Hsinta Power Plant, the construction of power systems, the purchase of fossil fuels and materials, and the establishment of an environmental accounting system in the eight other thermal power plants. Moreover, in order to expand the scale and value of the application of environmental management accounting system, this plan, in addition to the establishment of environmental protection, also involves occupational safety, sanitation, and other activities. The plan of the year (2006) aims to conform to the needs of Taiwan Power Company’s development and continue to pursue the goal of establishing the company’s environmental management accounting system. Thus, the main points derived from the plan are: 1. to design and set up information platform for reporting environmental management accounting; 2. to gather the 2001~2004 year-by-year and 2005 statistical reports of environmental management accounting of every established unit (including those established in the first and second stages); 3. except the northern Taiwan and Hsinta construction office, other construction units and those handling nuclear power systems, power transmission, power supply and power distribution (business) systems and hydro power system have to fulfill the establishment of an “environmental management (environmental protection, occupational safety, sanitation) accounting system”, in order to facilitate the integrity of Taiwan Power Company’s environmental management accounting system.Since 2000, the research team, under the mandates of the government and enterprises, has completed numerous projects related to the study and guidance on environmental management accounting system, and the implementation of these projects was effective. Among them, the first- and second-stage promotion projects of Taiwan Power Company’s “The plan and establishment of environmental management (environmental protection, occupational safety, sanitation) accounting system,” since August 2003, is also included. This year, if the company’s third stage promotion project for “The plan and establishment of environmental management (environmental protection, occupational safety, sanitation) accounting system” is again conducted by our team, we will complete the project with professional knowledge and responsibility.