國內近幾年環保意識高漲，加以日漸嚴格的環保標準，對中小企業的經營造成相當大的影響。又由於全球環保議題的重視，如94年京都議定書的生效，使得臺灣中小企業如想成為全球綠色供應鏈的一環，必須對環境財務資訊做更完整的蒐集與分析，以面臨更加激烈的競爭環境。因此，如何順應經營環境的變化，協助中小企業健全環境財務資訊蒐集的機制，進而協助企業的永續經營並提高綠色競爭力，實為當前政府不可旁貸之責。 本計畫整理中小企業的會計作業與相關報表，進而適宜地建構中小企業建置環境會計的架構、流程、工作項目，以助於政府後續擴大推動中小企業環境會計架構及推廣。

The rising consciousness of environmental protection and the getting strict standards for environmental protection set by the government have brought great impact on the local small and medium enterprises (SMEs) over the past few years. Meanwhile, the issue of environmental protection has also been highly valued globally, for instance, the taking effect of Kyoto Protocol in 2005. It manifests that it is necessary for the local SMEs to work on more well-organized collection and analysis for the environmental financial information, which would help them become a part of the global green supply chain. In this context, the government is supposed to assist SMEs in setting up a sound mechanism of collection and analysis for the information on environmental finance, which would make SME's sustainability possible and improve their green competitiveness. The program aims at organizing SMEs' accounting operations and the related statements, and further properly establishes a framework, procedures and items for SME-oriented environmental accounting system. By doing this, it will be helpful for the government to launch and promote the framework of SME-oriented environmental accounting system in the days to come.