| Summary: | 碩士 === 中原大學 === 國際貿易研究所 === 93 === 英文摘要
Economical growth, regional integration, increasing wealth, extended life, improved technology, etc are flourishing phenoma that were promoted by free policy and capitalism from the past fifty years. But along with these good developments, the society also has encountered some problems, such as over consumption of natural products, deterioration of environment, unequal distribution of wealth, etc. Most of the developed countries followed the pattern starting from agriculture towarding industrialization, and finally achieving the high technology level. Their contribution to economic benefit during development is very important. However, at that time, protection of natual environment was not considered as important as economic growth. Recently, the natural counterattacks, such as greenhouse effect, tidal wave, flooding and droughts have increased, drawing the attention of people on environmental issues. Thus, people start to emphasize how to balance the economic growth and environmental protection.
This study aims at electronic industry in Taiwan. The research investigates the importance of environmental expenditures in the processes of products on the whole electronic industry. According to questionnaire analysis, we find that the environmental pollution problems mostly encountered include waste water (e.g. organic waste water), waste materials (e.g. plastic scrap materials), air pollutants (e.g. fine dust), etc. At present, the ration of practicing environmental accounting is very low in Taiwan’s electronic industry.
The results of structural equation model indicate there are some latent factors affect on firms to implementing the environmental accounting, such as process of product latent factor, research latent factor, protection of environment latent factor and law latent factor. These four latent factors significanttly influence with each other. Also, the four latent factors affect significantly on all kinds of environmental expenses of firms of electronic industry.
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