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題名:水資源會計之分析架構與個案研究
作者:黃志源
作者(外文):Huang, Chih-Yuan
校院名稱:逢甲大學
系所名稱:商學博士學位學程
指導教授:王漢民
學位類別:博士
出版日期:2022
主題關鍵詞:水資源永續發展會計資訊系統環境成本Water ResourcesSustainable DevelopmentAccounting Information SystemEnvironmental Cost
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近年來氣候變遷的影響日益顯著,世界各地頻繁發生超級風暴、乾旱、熱浪等極端氣候事件。世界經濟論壇《2022全球風險報告》顯示,極端氣候與氣候行動失敗已成為當前最主要風險來源。2021年台灣遭遇到嚴重的乾旱問題,影響民生與經濟之發展。為了解決這個問題,我們必須學習如何面對水資源的有限性與不確定性,尋求有效運用水資源以支持國家經濟發展。
水的價值不等於水價,且其重要性無其他資源可替代。現今人們誤將重要的水資源視為廉價的商品,忽視水所創環境、經濟、社會、文化等多元發展價值(經濟部水利署, 2021)。本研究探討水資源會計系統架構,並加入環境成本之衡量,以呈現水資源的真實訊息,並參考國外經驗與本國實務,利用財務會計理論和方法建構一套符合我國國情之會計資訊系統,以報導水資源環境資產、環境負債、環境成本與收益等永續發展之訊息。另外,本研究採用鯉魚潭水庫為案例,驗證水資源會計系統之可行性與有用性,並引導出會計資訊系統結合水資源領域的新研究方向。
In recent years, the impact of climate change has become increasingly significant, and extreme climate events such as superstorms, droughts, and heat waves have frequently occurred around the world. The 2022 Global Risks Report, published by the World Economic Forum, shows that extreme climate has become one of the most important sources of risk. In 2021, the agricultural and economic sectors in Taiwan were severely hit hard by the drought. In order to solve this problem, we must learn how to confront the problems of limitation and uncertainty of water resources and seek to use water resources effectively to support national economic development.
The value of water is not equal to the price of water. People nowadays regard water resources as cheap commodities and ignore the value of economy, society and culture created by water. This study discusses the structure of the water resource accounting system and includes the measurement of environmental cost in order to present the intrinsic value of water resources. With reference to foreign experience and domestic practice, this study uses financial accounting theories and methods to construct an accounting information system for water resources in Taiwan. The system would report information on sustainable development of water resources by using the accounts of environmental assets, environmental liabilities, environmental costs and benefits. Moreover, this study uses Liyutan Reservoir as a case to justify the feasibility and usefulness of the water resources accounting system and show the new research direction of accounting information system on water resources.
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