| Summary: | 碩士 === 國立臺北大學 === 自然資源與環境管理研究所在職專班 === 98 === Environmental protection has gained a growing attention in the world. The developing trend of academic research and resolving tools related to environmental protection has transferred from End-of-the pipe treatment to source-reduction. Meanwhile, to pursue higher benefits and to improve corporate image, enterprises has acted in a more positive way to integrate the environmental management, instead of obeying passively the regulation.
Water is exhaustible nature resource which is highly climate-and-landscape influenced, and meanwhile is the major and vital resources in the water department. Over-development in upstream area and worse quality of water resources has created increasingly more difficult issues in the purification plants. Therefore how to improve the eco-efficiency and genuine saving has become the main issue of environmental management in the water department. To explore this issue, the study focuses on the environmental management system in the purification plants and environment accounting system, and aims to define the environmental responsibilities and executive efficiency of the corporation.
Zhitan Purification Plant is the biggest purification plants in Taiwan and the second biggest one in Asia. The daily yield of Zhitan Purification Plant is 270 million tons of water and the quantity is almost 73.7% of the total yield of Taipei Water Department. Therefore, Zhitan Purification Plant is worth researching and will be taken as the main case study in the study.
The research method is based on environmental accounting, and it takes purification plant management evaluation as an indicator. The thesis discusses the combination of the traditional cost accounting and business models, and constructs the environment accounting costs which can be operated in any kind of purification plants.
To make the decision-maker and stakeholders have a more comprehensive understanding over entrepreneurship, the research of environmental accounting in purification plant should consider not only financial efficiency but also non-financial efficiency; the former is evaluated by currency and the later can be counted by unit. The research result proves that environmental accounting costs is a not only quantifiable but also analyzable unit cost index.
To sum up, the cost index of the environmental accounting built by the water purification plant leads the decision-makers of the enterprises to pursue green-purchasing and cleaner production adoption. The eco-friendly and green attitude are the responsibility of all world citizens, and also the basis of a country’s sustainable development.
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