Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18895
標題: 內部控制嵌入環境保護之研究
A study of environmental protection embedded in internal control systems
作者: 黃璉澐
Huang, Lien-Yun
關鍵字: INTOSAI環保審計作業指引
INTOSAI International Organization of Supreme Audit Institutions
內部控制
環境審計
環境保護
internal control systems
environment audit
environment protection
出版社: 會計學研究所
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摘要: 環境問題日益嚴重,環境意識逐漸被強調與重視,各國政府也紛紛設定許多嚴苛的規範,以設法解決環境污染的問題,因此,現在企業的經營再也不能忽視環境保護的問題,視為自然環境為外部影響,而應將環保問題納企業內部整體,把環境保護視為本身的使命,進而發展成為一種競爭優勢。 本研究藉由將環境保護議題嵌入企業內部控制制度中,發展環境保護的內部控制控制因子,以問卷及象限圖方式探討重要性及執行程度間之關係,再以群集分析法探討各集群與企業特性間之關係。 本研究結果顯示,綠色供應鏈及污染防治檢測為企業最重視之控制因子,然而企業在綠色供應鏈之執行程度上仍顯不足;另外,經由重要性-執行程度分析,環境資訊揭露及環境保護的內部稽核為企業優先改善重點,而目前我國企業只揭露政府所定之污染處分揭露之部分,對於其他環境資訊揭露意願不高;環境稽核為企業落實環境管理的重要控制,故企業應加強其執行度;再者,結果亦顯示,曾有污染損失或處分及外銷導向之企業較重視環境保護議題。經由上述結果可知,目前我國企業對環境保護相關問題之重視,仍有待加強,建議應將環境保護議題嵌入企業內部控制制度中,以強化企業整體的績效及改善社會的環保問題。
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.
URI: http://hdl.handle.net/11455/18895
其他識別: U0005-1406201023135500
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-1406201023135500
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