臺灣博碩士論文加值系統

面臨全球暖化造成的環境變遷及極端氣候對世界各地帶來嚴重的災害，聯合國於2015年通過新的減碳協議：巴黎協議，牽動著各國未來的能源政策走向，我國雖非締約國，但政府近年來亦積極推動節能減碳政策及再生能源利用補助措施，結合國家產業、民生用途及地理環境，以太陽能設備為主要開發的導向，並已發展出相當的成果。
本研究以「環境會計」概念為基礎，考量永續能源發展觀點「能源政策」、「能源成本」、「能源技術」、「能源品質」之財務與非財務資訊，並以政府政策面及產業實務面角度，運用多準則決策分析(Multi-Criteria Decision Making, MCDM)，運用決策實驗室分析法(Decision Making and Trial Evaluation Laboratory, DEMATEL) 及分析網路程序法(Analytic Network Process, ANP) 瞭解觀點之不同面向之永續能源準則重要性，並將ANP所取得之各準則權重與可產生妥協解的折衷排序法(VlseKriterijumska Optimizacija I Kompromisno Resenje, VIKOR)結合，建構再生能源發電設備評選模式。
本研究以專家問卷方式分以行政院部會機關(政策規劃組)及業界、綠色建築標章學校(實際執行組)的資深承辦人員發放問卷，實證結果顯示太陽能熱水器為最適切之方案，期望公務機關能透過此模式以更經濟有效的方式興建太陽能設備並降低對環境的破壞。

Faced with global warming and environmental changes caused by extreme weather throughout the world serious disaster, the United Nations in 2015 adopted a new carbon reduction agreement: Paris agreement, affects countries in future energy policy direction. Though not of the State party, but the government has in recent years actively promote carbon reduction and renewable energy policy support measures, combined with the national industry, and people use and geographical environment, solar energy equipment as the main development of the guide, and has developed a considerable achievement.
Based on Environmental Accounting and sustainable energy development, this research will conduct a sustainable energy decision-making model for renewable energy power system by using the methods of Multi-Criteria Decision Making (MCDM) combined with Decision Making Trial Evaluation Laboratory (DEMATEL), Analytic Network Process (ANP) and VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) to realize the sustainable energy criteria priority.
In this study, the expert questionnaire to the Executive Yuan sub-ministerial agencies (Policy and Planning) and industry, green building school marks (the actual implementation of the group), a senior contractor personnel questionnaires, empirical results show that the solar water heater is the most appropriate of the program, it is desirable public office in a more cost-effective way to build solar equipment through this mode and reduce damage to the environment.

誌謝 I
摘要 II
ABSTRACT III
目錄 IV
圖目錄 VI
表目錄 VII
第一章 緒論 1
1.1研究背景與動機 1
1.2研究目的 7
1.3章節架構 8
1.4研究流程 9
第二章 文獻探討 10
2.1環境會計 10
2.2太陽能設備選擇之評選觀點及準則 11
2.2.1能源政策 11
2.2.2能源成本 14
2.2.3能源技術 17
2.2.4能源品質 19
第三章 研究方法 22
3.1決策實驗室分析法 22
3.2網路分析法 24
3.2 ANP之分析步驟 25
3.3折衷排序法 30
3.4研究架構 34
3.5太陽能設備評選方案 35
第四章 實證分析 40
4.1 DEMATEL分析 41
4.1.1政策規劃組DEMATEL分析結果 41
4.1.2實際執行組DEMATEL分析 43
4.2 ANP分析 46
4.2.1政策規劃組ANP分析 46
4.2.2實際執行組ANP分析結果 50
4.2.3小結 54
4.3 VIKOR分析 55
4.3.1政策規劃組VIKOR分析 55
4.3.2實際執行組VIKOR分析 58
第五章 結論與管理意涵 60
中文部分 63
英文部分 64

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