| Summary: | 碩士 === 國立中興大學 === 會計學研究所 === 98 === The environment consciousness is highly emphasized in recent decades because the environment pollution is getting severe. Governments legislate many strict laws to reduce the environment pollution. Instead of ignorance the environment pollution problem, the enterprise should face the situation seriously and cover the environment pollution problem into consideration. In advance, it can be transform to competitive advantage for enterprise.
In this study, we embedded the environment protection issues into internal control systems and developed the internal control systems factors of environment protection by means of questionnaires and the quadrant picture. We first discussed the relationship between importance and executive-degree. After that, the relationship discussion between clusters and enterprise''s characteristics is included by cluster analysis.
This study results indicated that the green supply chain are the most important factors that the enterprises concern. However, the green supply chain of enterprises is not enough in general. In addition, the “importance and executive analysis” shows the enterprises give higher priority to environment information disclosure and internal environment audits. But currently the enterprise in our country disclosure only part of Pollution punishes that government specified and have no inclination to disclosure more. The enterprises should improve environment audits because the environment audits are critical to environment management. Moreover, the results also show that the enterprises which are export-oriented or had loss and disciplinary treatment because of pollution in the past took the environment protection issues more seriously. We concluded that the enterprises in our country should pay more attention to the environment protection issues. The enterprises are suggested to embed the environment protection into internal control systems in order to improve the entire performance and to reduce pollution problems presently.
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