「規劃我國整體環保政策---建構產業環境會計制度﹙第二年計畫﹚」

Abstract

本計劃為環保署「規劃我國整體環保政策—建構產業環境會計制度」之第二期計劃，其重點在完成我國環境會計制度之架構與設計，因此本計劃本期之工作，除庚續第一期之國內外相關資訊之引進及個案經驗之累積外，亦就環境會計制度之架構，規劃出二種可供參考之類型﹙如樹狀展開式或矩陣對照式﹚及制度內使用的環境會計科目﹙Account﹚與環境分類項目﹙Item﹚，並對輸入輸出表單作完整之討論與介紹。 就架構之類型而言，樹狀展開式僅在現有科目表﹙Chart of Account﹚加入明細環境分類項目，對國內大多數的中小企業而言，如果環境活動較為簡單，此種類型應較為容易接受且可行，但對大型企業，如果環境活動複雜則須採矩陣對照式的類型，以滿足多種環境財務資訊的需求。 就環境分類項目而言，雖然美國環保署在1995年就規劃出環境成本的分類架構，但不若日本環境省在2000年3月所公布的環境會計制度綱領完整及可行，因此本計劃建議引進日本環境省所公佈的綱領，此項綱領並在國內三家企業﹙聯華電子、正隆紙業、裕隆汽車﹚推動，其內容確屬可行。 由於環境會計制度在國際間亦屬初創階段，在國內雖然經過環保署二年的大力推動，而且國內版的環境會計制度亦開始略具雛型，國內大型企業也大致能接受此項制度，但在政府正式公布以前，仍應針未來對實施後可能造成的問題先作事前周詳的評估及分析。

PLAN FOR AN OVERALL NATIONAL ENVIRONMENTAL PROTECTION POLICY - CONSTRUCT AN ENVIRONMENTAL ACCOUNTING SYSTEM FOR INDUSTRY (Second Year Plan) Final Report Abstract

This is the second stage of the " Plan for an Overall National Environmental Protection Policy - Construct an Environmental Accounting System for Industry," for the Environmental Protection Administration. The important points include the completion of the construction and planning of the national environmental protection accounting system. As a consequence, this stage of the work includes a continuation of the first stage of the work which involved national and international information recommendations and the accumulation of case experience. Also, the construction of an environmental accounting system and a plan for two types of reference categories (such as Decision tree or matrix mapping), and within the system the use of environment accounts and environment classification items. Moreover a list of input and output will be completed for use in discussions and introduction.

Speaking of a categorization framework, the Decision tree model gives priority to a system that already has a chart of account, and joins with detailed environmental categorization of items. For the majority of national small and medium-scale enterprises, if the environmental activities are comparatively simple, this type of categorization is easier to accept and therefore is more feasible. However, for large-scale enterprises, if the environmental activities are complicated it is necessary to use a matrix mapping model of categorization, to provide the required types of environmental financial information.

Concerning environmental categorization of items, in 1995 the United States' Environmental Protection Agency issued a plan for environmental costs categorization structure. However, in March of 2000, Japan？HHH？HHHs Ministry of the Environment declared the guiding principles of its environmental accounting system. The system appeared complete and feasible. As a result, this planning proposal recommends Japan's environmental recommendations. This method has been set into action by three national enterprises (UMC-United Microelectronics Corp., CHENG LOONG Corp., Yulon Motor Co., Ltd.), and the contents appears to be feasible and of use.

Because the environmental accounting system is still at a newly established stage internationally, within the country, the environmental protection Administration has expended a great deal of effort over these two years, and the environmental accounting system has started to take form, with national large-scale enterprises accepting this system. However, before the government makes an announcement, they should look into what problems may be created by the move. So before the declaration is made, a detailed study and analysis should be carried out.