探討臺灣醫院建置環境會計之現況－－以嘉義基督教醫院為例

The Study of Hospital Environment Accounting Initiative in Taiwan-Experience From Chia-Yi Christian Hospital

隨著人類文明的進步與全球經濟的快速發展，環境資源消耗與污染問題的日益嚴重，各國政府及民間組織已開始關切環境相關議題。政府機構更是積極制定嚴格法律重罰污染者，使環境成本外部性問題內部化，環境因素密切地影響到企業的財務狀況和經營成果。許多企業紛紛以注重環境保護做為企業社會責任的具體表現，以求永續經營之道。台灣地區地狹人稠，97%以上能源仰賴進口。而近年來國內能源用量不斷增加，台電夏季尖峰用電量更是屢創新高，政府除積極開發電源及獎勵設置再生能源設備外，將節約能源及提昇能源效率列為優先推動工作，並努力達成至2020年提高能源效率28%之目標。依醫院節能輔導案例統計顯示，若落實電力、照明、空調、事務設備等方面節能改善，平均約有10-20%之節能潛力。因此加強各級醫院節約能源推廣及宣導可提昇能源使用效率，減少能源費用支出。由於傳統會計無法準確地衡量、記錄完整的環境費用以反映組織對環境責任的履行情況，而必需仰賴結合社會、環境及經濟之環境會計。環保署2008年8月正式出版我國環保署第一版「產業環境會計指引」。該指引主要內容為衡量、記錄、分析與解釋企業環境保護活動的成本及成果等資訊，進而提出一套有系統的作法，提供企業一個建置環境會計的依據。目前產業環境會計之探討，僅止於概念性介紹，尚未有詳盡的過程。產業環境會計指引僅提出一個導入環境會計的雛形，缺乏完整的建置過程，許多中小企業除資訊系統不完備外，人力、財力資源亦不充足，政府推動的環保政策與法律規範制度亦不夠成熟，增加導入環境會計的困難。建置環境會計後是否真的能產生實質效益，更是企業遲疑的一大主因。本研究在產業環境會計指引的理論基礎下，以嘉義基督教醫院作為個案研究對象。期望透過收集環境支出與效益的資訊提供內部決策使用，更希望能以本醫院建置綠色環境資訊的經驗做為未來醫療院所之參考。本研究依照產業環境會計指引規劃環境會計導入程序，分析本院服務流程後，以產品生命週期與本院成本進行配對，其次與環保成本分類結合，確保環保成本分類的完整性。分類後環保成本以矩陣二維編碼方式結合本院現有會計支出科目設計環保代碼。最後蒐集2012年之作業資料編製本院之環保成本總表，檢查從事環保活動投入之資源是否溢出環保成本分類表，環保成本投入比率是否未符合預期或存在重大差異性，並分析產生之環保效益，編製環保直接效益總表與環保附帶效益總表。

As the progress of human civilization and rapid growth of economic development, the environment resource consumption and pollution has been worsen. Governments and industries around the world are more and more concerning issues about environment protection. Many countries even mandated laws to seriously punish the polluters. Many companies even pursue environment protection as the actualization of corporate social responsibility in order to operate continuously. According to hospital energy conservation consultation projects evidence, there are 10 to 20 percent of potential to conserve energy if hospital could apply the energy conservation strategy correctly. Therefore there had been many efforts in promoting hospitals to improve energy efficiency and cut down energy expenditures at the same time. As the traditional accounting system can not accurately measure and record environment expenditures in reflecting the accountability of corporate environment responsibility, the environment accounting which combines social, environment, and economic function may be the answer. The Environment Protection Agency (EPA) made the first version publication on Industrial Environment Accounting Guideline in 2008. This guideline provides information about measurement, recording, analysis, and interpretation of costs and results regarding to corporate environment protection activities. Instead of providing detail process in implementation, this guideline provides only a protocol. And the concerns about the cost containment after the implementation of environment accounting system are the major reason of hesitation. This study recorded the process of introduction environment accounting system to Chia- Yi Christian Hospital (CYCH). It is expected that the initiative experience of CYCH could be an example to the successors in health care industry. Based upon the guideline, we developed implementation procedures. By analyzing service processes, the products life cycle and operating costs had been matched. Then the environment costing system was developed. Then the transaction records of 2012 were re-classified into an environment costing table in order to justify the cost effectiveness of environment protection investments.