影響企業建置綠色會計之關聯度分析──以永光化學及裕隆汽車為例

Analysis on the Correlative Degree of Influencing Green Accounting in Enterprises- Take Everlight Chemical and Yulon Motor Co. Ltd as Examples

近年來，企業社會責任與永續發展受到重視，但企業為追求成長，往往對自然環境過度需求，造成生態失衡的危機，如全球暖化、氣候變遷等。而環境變遷對企業的營運，是追求永續發展必須面對的重要課題。傳統會計是從經濟活動的角度來監督企業的運作，從未考慮由環境污染引發的經濟問題，而綠色會計是從整個生態環境資源出發，試圖改善整個社會的環境與資源問題。本文透過已經建置綠色會計的兩家企業，永光化學與裕隆汽車，試圖以灰關聯分析，探討兩家公司在環保成本組成項目中與產值的關聯度，來分析影響企業建置綠色會計之因素，供未來企業之參考。研究結果發現，不論是永光化學或是裕隆汽車，在水污染的防治方面，都與產值有高度的關聯性，顯示不論是化學製造業或是汽車製造業，都應做好污水的處理防治，為企業的永續經營，打下穩固的基礎。 Corporate social responsibility and sustainable development have been taken seriously in recent years, but enterprises often caused ecological imbalances crisis, such as global warming, climate change and so on, because of the pursuit of growth. The environmental change on the operation of enterprises is the important issue for the sustainable development. Traditional Accounting is from the perspective of economic activities to monitor the operation of enterprises, never take into account the economic problems caused by environmental pollution, however, the Green Accounting is from the entire ecological environment resources. In this paper, we take the two companies that have built Green Accounting, which are Everlight Chemical and Yulon Motor Co., Ltd. And we try to find out the relationship between the output value and the environmental cost to analyze the factors that affect the construction of Green Accounting. The result shows that whether Everlight Chemical or Yulon Motor Co., Ltd, in the prevention and control of water pollution, which has a high degree of correlation with the output value of the enterprise, this indicates that both chemical manufacturing or automotive manufacturing, should do a good job of treatment control for the sustainable business.