環境管理會計制度---風險﹙環境保護、工安、衛生﹚管理財務資訊機制之規劃及建置

Abstract

長期以來中油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中油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，成為中油公司目前的一項重要研究課題。 本計劃規劃期間為八個月，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，本計劃執行的重點，第一階段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。第二階段評估公司未來環保、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。第三階段以此架構調整現有會計制度(包括科目、流程及作業程序)，最後第四階段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。

Abstract

For a long time, besides making a great contribution to our country？H？Hs economic development, Taiwan Power Company made a considerable commitment to environment prevention in the course of all operations. However, with the rise of environmental awareness and the increasing strictness of the governmental environmental laws and regulations, Company noticed that the future environment prevention will be more important, and relatively increased its investment and efforts in environment prevention more aggressively. Nevertheless, while Company made an effort, the existing Accounting System does not tend to give appropriate measure with more and more and more important these environment activities, and to provide Company decision-making authority with timely and sufficient environmental financial information. As a result, on one hand the competitive capacity of Company in the existing market may be decreased because of insufficiency of environmental financial information, on the other hand the drawing up of Company？H？Hs continuing operation policy is affected for lack of this information. Therefore, how to establish a set of environment accounting system, under the existing accounting system through longer planning, which may sufficiently reflect Taiwan Power Company？H？Hs environment activities, is suited for general accounting conditions of domestic industry, and is able to compare internationally, has been a crucial study subject of Taiwan Power Company.

The planning period of this program run for eight months, its eventual purpose is to enable the environment accounting system to attain the following functions？HG1. to sufficiently reflect a variety of possible environmental activities, the present and the past, including environment prevention, industrial safety and hygiene; 2.to conform to Company？H？Hs existing accounting dealing principles; 3. to exchange and compare environment information with other countries.

In order to match the above purposes, the focus to execute this program, the first stage is to make effective interaction and communications with the relevant department staff on some basic concepts of environment accounting system established by Company, and to plan the visit and exchange from foreign power companies, in order to really grasp company？H？Hs demands and ideas for environment accounting system. The second stage is to evaluate the tendency and related strategies of Company？H？Hs future environment prevention, industrial safety and hygiene, in addition, to evaluate the information obtained from environment prevention, industry security and sanitary, and the key points of Company？H？Hs demand, then submit the frame and contents of Company？H？Hs environment accounting system through these two evaluations. The third stage is to adjust the existing accounting system with this frame(including item, flow and operation procedures). Finally, the fourth stage is to use this system to assist and guide practically demonstration power plant, by way of reference for Company overall prompting in the future.