| Summary: | 碩士 === 中原大學 === 國際貿易研究所 === 95 === After the European Union has set up WEEE and RoHS directives, many enterprises become realized that the environmental protection and enterprise business goals have to be integrated. This means, the environmental issue has gained great emphasis. Since traditional accounting system could not disclose adequately the environmental finance information and most expenditures on environment are concealed in other accounting title, green accounting system can therefore make up the deficiency and imperfection of the traditional accounting. Not only the green accounting system can make enterprises pursuing the growth of profits, as usual, in the meantime, it takes care of environmental protection. Therefore, it combines business goals with sustainable development.
This study tries to establish a green accounting system for Electronic and Electrical industries by doing questionnaire survey. From results of questionnaire survey showed that most enterprises (about 93.55%) haven’t built environmental accounting system, and the study provides an environmental accounting system for the enterprises to conduct some proper and suitable environmental accounting titles for enterprise’s future reference.
The empirical results show that the most important expenditures are certificate fee and the employee education expenditures with aspects to treatment. To develop new products and improve manufacturing process, R&D expenditures are most important. Expenditure on environmental protection promotion activity is also indispensable in the aspects of environmental protection. It reveals that enterprises would like to give some feedback to the society. The most important expenditure on recycling product composes of the aspects of buying or selling. It is most important that on expenditures energy conservation and treatment of wastes play an important role in the aspects of producing process.
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