環保意識高漲的今日，環境議題已成為全球最關注的焦點，企業為因應政府和國際各項環保規範，正積極策劃行動，進行改善資源生產力、減少資源的浪費與影響環境的活動、加強綠色供應鏈管理、培養環保企業文化，以及善盡社會責任。為提供企業衡量、紀錄、分析與傳達其環境保護活動的成本與效益之有系統且一致的報告架構，環保署於2008年提出我國「產業環境會計指引」。然而，台灣各業以中小企業居多，無論人力或財力皆不能與大企業相提並論，加上公司內部的責任歸屬不清、政府環保政策與法律規範制度尚未成熟，企業究竟該如何依循產業環境會計指引的精神，建置其環境會計？本研究以箔膜塗佈加工業的個案公司為研究對象，針對其作業流程，與環境會計的建置過程，並參照「產業環境會計指引」之分類精神，成功發展企業導入環境會計之基本架構，以作為環保署未來修改指引之參考。 Environmental protection has become global issue today. Responding to the related regulations and laws by government and international societies, enterprises dedicate themselves to improve resource productivity, decrease resources waste, strengthen the green supply chain management and fulfill their social responsibilities. The Environmental Protection Administration in Taiwan created 「The Industry Guideline on Environmental Accounting」guideline in 2008. This guideline provides systematical and consistent framework for enterprises to measure, record, and analyze their cost and effect on environmental protection activities. However, most companies are small- and medium-scale in Taiwan. The small and medium businesses lack of human or financial resources. The environmental protection policy or regulations made by government are immature now. How do enterprises compliance and implement the environmental accounting guideline in their business？This study adopts a company from the foil sheets coated membrane industry. Researchers go through its operating processes; then develop a fundamental structure of environmental accounting. The finding of this study is able to provide many suggestions to Environmental Protection Administration for future modification this Guideline.
