台電公司「環境管理﹙環保、工安及衛生﹚會計制度之規劃及建置」第二期擴大及推廣計畫

Abstract

長期以來台電公司除了在國家經濟發展作出極大貢獻外，在整個經營的過程中同時也對環境的保護作了相當多的付出，然而隨著環保意識的抬頭及政府環保法規的日趨嚴謹，公司警覺到未來的環保將更加的重要，相對的也更積極增加在環保上的投資和努力。然而公司在努力的同時，現有的會計制度(Accounting System)卻不易隨著這些愈來愈多且愈加重要的環保活動而予適當的衡量(Measure)，並提供公司決策當局及時且充分的環境財務資訊(Environmental Financial Information)，影響所及，一方面公司在現有市場的競爭力可能因環境財務資訊的不足而減少，另一方面公司的永續經營政策的擬訂也因缺乏此項資訊而受到影響。因此如何透過比較長時間的規劃，在現有會計制度下，建構一套能充分反應台電公司環境活動且能適合國內產業一般會計條件，並能與國際間比較的環境會計制度，成為台電公司目前的一項重要研究課題。由於台電公司對環境會計制度的重視，因此公司已於92年8月起開始規劃環境會計制度第一階段的建置並以興達火力電廠為範例，希望透過實際電廠操作的經驗，能使未來環境會計制度在全公司的推動更能具體及落實。第一階段規劃期間為八個月，其最終目的在使所建構的環境會計制度能達到以下功能：1.充分反應公司現在及過去各種可能的環境活動，這些活動包括環境保護，工安及衛生2.符合公司現有的會計處理原則3.能與其他國家作環境資訊的交流及比較。為了配合以上的目的，第一階段執行的重點，包括1.就公司建立環境會計制度的一些基本觀念予相關部門人員作有效的互動與溝通，並規劃國外電力公司的參訪與交流，以確實掌握公司對環境會計制度的需求及想法。2.評估公司未來環保、工安及衛生的趨勢及相關策略，此外也對環保、工安及衛生會計制度所提供的資訊與公司需求重點作評估，經過這二項的評估再提出公司環境會計制度的架構及內容。3.以此架構調整現有會計制度(包括科目、流程及作業程序)，4.再將此一制度實際輔導示範電廠，以作為公司未來全面推動的參考。經過第一階段規劃與執行，台電公司環境會計制度的建置目前除了總處會計系統已完成規劃並可隨時上線外在案例電廠興達火力發電廠也相當良好且具體的成效，興達電廠也由此項制度整理出過去數年在環境保護、工安及衛生的成本支出及效益，對台電公司而言，未來透過此項制度將能完整且及時的掌握一個火力電廠的環境財務資訊。固然第一階段已完成其原訂目標且有若干成效，但對整個台電公司所要構建的環境會計制度的完整性而言，電廠建廠時的環境投資包括施工時的設備、材料及燃料的環境投入等均有必要往前作進一步瞭解，因此在發電系統興達電廠，示範案例的完成應該只是一個開始，後續往上延伸至發電系統的施工、化石燃料及材料之採購，甚至其他九座火力電廠的推廣都應在第一階段完成後接續進行，並與未來第三階段連結，以促成台電公司環境會計制度的完整性﹙三階段之關聯如下圖﹚為了完成第二階段目的，第二階段的重點包括1.以個案研究的方式深入瞭解施工系統在規劃電廠建廠時相關環境﹙包括環境保護、工安及衛生﹚支出的作業及狀況，並規劃國外電力公司之參訪與交流，以確實掌握施工系統對此問題應有的作法2.以個案研究的方式深入瞭解採購系統在採購時相關環境﹙包括環境保護、工安及衛生﹚支出的作業及狀況3.以個別電廠宣導的方式，直接與現有九座電廠溝通並協助推動環境會計制度的建置。

Abstract Taiwan Power company not only has done dramatic contributions to the economic development of our country but also done a lot of things for environment protections since very long time ago. However the sense of environment protection is higher as the time goes by, government has more and more rigorous environmental protection laws and regulations. Taiwan Power company noticed the future environment protection will be more important, so it aggressively increased investment and dedications for environment protections. However the current Accounting system is hard to cooperate with frequently increasing environment protection activities and to measure them properly. Due to the lack of Environment Financial Information to the decision makers of this company, the competitiveness of owned market may be reduced, long term company development strategies can be affected. Therefore it is now an important subject to Taiwan Power to establish an accounting system bases on the current accounting system to make it fully reflect the environment protection activities of Taiwan Power company and suitable to domestic industries with general accounting situations, and can compare with the same accounting systems in the other countries. Because Taiwan Power company pretty much emphasize the environment accounting system so it started planning of environment accounting system and has the Shin Da Power factory as an example for the first stage of plan. It expects to promote this system more easily and practically in future by the realistic experience in Shin Da power factory.The first stage is about 8 month period, the ultimate goal of it is to make the established accounting system have the functions as 1. Fully reflects various possible environmental activities of company up to now. These activities includes environment protection, working safety and sanitary. 2. Compliance to current company accounting handling principles. 3. Can exchange and compare the environment information with other countries.In order to reach these goals, the major working items of the first stage are 1. Effectively interactive communicate with related employees in different departments to distribute the fundamental concept of company established accounting system. Also plan to visit and exchange the experience with foreign power companies in other countries so company can ensure the demand and thinking for this accounting system. 2. Evaluate the future trends and policies of environment protection, working safety and sanitary. Also evaluate the information from this accounting system with the company demand and then bring out the construction and contents of this environment accounting system. 3. Adjust the current accounting system ( includes items, working flow and operation procedures) base on the construction brought out above. 4. Implement this system in the example factory and as the reference for future full scale implementation in company.After the planning and implementation in the first stage, Taiwan Power company has the accounting system well planned in head quarter which can be in place at any time and example factory, Shin Da factory has very good proficiency as well. Shin Da generated the spending for the environment protection, working safety and sanitary and efficiency of them with the accounting system. Taiwan Power company can completely in real time to handle the environment financial information of a factory through this accounting system in future.Although the first stage reached the planned goals and some efficiency, the completeness of the environment accounting system what Taiwan Power company expected, it is just a beginning to have Shin Da as an example. Furthermore it needs to know about like the environment investment for the equipment, m