醫院對環境會計之態度、認知與現況分析

A Study on the Attitude, Recognition and Application of Environmental Accounting in Taiwan’s Hospitals

本文以問卷調查方式蒐集資料，於92年4月調查國內地區教學以上醫院對環境會計之認知情形、推行態度、實施狀況及現況，並探討個人屬性、醫院屬性、實施狀況與環境會計制度的認知、推行態度及可能遭遇困難之間的關係。經本研究調查結果發現，實施環境會計的狀況不同對於其對環境會計的認知程度會有影響，醫院評鑑等級愈高、規模愈大，愈認為其環境支出績效優於其他同等級醫院，已實施環境會計之醫院反而較不認同環境會計對醫院的貢獻，受訪者為主管者較認同現有會計制度不足以有效提供環境資訊，而高層單位缺乏對環境會計的興趣和支持、員工抗拒環境會計制度推行以及各部門配合意願低是實施環境會計的阻礙，而尚未實施環境會計的醫院亦比較認同環境會計尚處引進階段，資料蒐集困難是實施環境會計的主要障礙。

This study tries to figure out the application and recognition of environmental accounting in Taiwan’s hospitals in 2003. This paper focused on the teaching hospitals that have been graded at thearea-level or above. The total samples are one hundred and nine and of which forty-four response. Thereply rate is forty percent. The results of this study included that the degree of implement of environmentaccounting influence the recognition of response. Higher grade and large size hospitals have betterenvironment performance. Hospital already applied regards little contribution of environment accounting. Manager sensed that the present accounting information is inadequate. The less interesting of managerlevel, staff resistance and unwillingness would be the most difficult factors to implement. There is nodifferent among area, type, grade and size of hospitals refer to the application of environment accounting.