產業環境會計模式設計與建置-以某電子大廠為例

Abstract

摘要 管理思維從工業革命以來，對「品質」的概念即不斷演進。從單純的產品檢察到全面品質管理(TQM)，一直到現代的產品責任的概念。生產者不能僅考慮產品品質問題，更要考慮產品之使用與製造過程，是否會導致使用者發生安全問題，或是造成環境污染，導致整個社會負擔嚴重後果。一旦發生產品責任問題，企業信譽會受到嚴重打擊。尤其是近年來環保意識高漲，產品的製造與使用過程中是否會導致環境汙染，已成為消費者挑選產品的條件之一了。 然而傳統會計制度下，企業並無法詳細了解公司內部每年的環境相關支出為何；缺乏環境指標以顯示企業的環保活動績效，更無法記錄企業的環境效益是否逐年攀升。 近十年來，已有聯合國及數個先進國家陸續發展環境會計制度，而我國也輔導國內數家廠商建置環境會計。但目前絕大多數的專案都著重在環境保護成本上，而較少著重在環境保護效益方面。 本研究以國內某電子大廠為個案研究對象，透過改進目前被廣為使用的日本環境省環境會計架構，輔以美國環保署所提出的能源-二氧化碳當量換算表，以此個案公司95至97年度環境相關數據為基礎進行試算，得出環境會計的主要四張報表：環境成本總表、環境保護效益表、環境保護財務效益表、企業環境會計損益表，並且提出八項環境指標以檢視個案公司連續三年度之環境活動表現。 本研究並會根據試算過程在文末提出未來企業建置環境會計制度時所應注意並努力改善的問題，並希望本研究之環境會計試算流程及建議能為未來企業建置環境會計系統時帶來幫助與貢獻。

關鍵字：環境會計、綠色會計、環境成本、環保效益、品質成本

Abstract Managerial thinking about “quality” has evolved since the Industrial Revolution, from inspection to total quality management (TQM) to the latest product liability. Nowadays, companies care not only about product quality but also whether the manufacturing processes and the use of products will cause pollution or danger. A company’s reputation will be harmed if it’s products have any problems. Especially, the eco-awareness is prevailing; clean and green products have become the consumers’ first choice. Under traditional accounting systems, companies cannot record detailed information relating to environmental expenses, and thus lack environmental performances indexes. In recent decades, the United Nations and some other advanced countries have made efforts to create environmental accounting frameworks. The Taiwan government also assists several companies in implementing environmental accounting systems. However, these projects all focus on how to record environmental costs but neglect environmental benefits. This study was based on our research case, a leading electronics company. Based on the refinements of the environmental accounting guidelines introduced by the Ministry of Environment of Japan accompanied by energy-carbon dioxide conversion index introduced by the United States Environmental Protection Agency (EPA) , the research was conducted to calculate the environment-relating data of the case company and produce four main statements, (1) Environmental Conservation Cost Statement, (2) Environmental Conservation Benefit Statement, (3) Economic Benefit Associated with Environmental Conservation Activities and (4) Environmental Income Statement. Also, this research introduces eight indexes to measure the performance of the target company’s environmental activities. At the end of this research paper, I will raise some important problems of implementing environmental accounting and give my suggestions for future researches. It is anticipated that this research could provide useful reference for enterprises when implementing environmental accounting.

Key Words: Environmental Accounting, Green Accounting, Environmental Cost, Environmental Benefit, Quality Cost