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研究生:夏麒凱
研究生(外文):Sia Chi Kai
論文名稱:環境會計、夥伴關係、綠色供應鏈管理與經營績效影響之研究
論文名稱(外文):Study on the Relationships among Environmental Accounting, Partnership, Green Supply Chain Management and Operation Performance
指導教授:湯玉珍湯玉珍引用關係
指導教授(外文):Lois Tang
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:98
中文關鍵詞:環境會計環境成本綠色供應鏈管理經營績效
外文關鍵詞:Environmental AccountingEnvironmental CostGreen Supply Chain ManagementOperation Performance
相關次數:
  • 被引用被引用:4
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  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:2
綠色供應鏈管理的主要目的是將上游的供應商以及下游的需求端予以整合,藉由合作的方式改善並解決環境問題。基於對綠色採購之需求。企業與供應商建立起更加緊密的合作關係,確保雙方在互信的基礎之下,產品或原料能夠符合環保法令規定,共同承擔風險與分享利益,並提昇綠色供應鏈管理的整體績效。
本研究主要目的在探討夥伴關係對綠色供應鏈管理績效的影響,並探究環境會計與綠色供應鏈管理是否改善企業的經營績效。因此本文針對2008年11月30日前已建置環境會計的廠商為研究對象,利用網路問卷調查之方式進行研究,採用SEM (Structural Equation Modeling,結構方程模式)驗證本研究。
研究結果顯示,夥伴關係對綠色供應鏈管理則呈現顯著正向之影響,此外,夥伴關係亦可透過綠色供應鏈管理間接提升企業整體經營績效;環境會計與綠色供應鏈管理則對經營績效呈顯著正向之影響,說明推動環境會計與綠色供應鏈管理可有效提升企業之經營績效。
The primary purpose of green supply chain management is to integrate the upstream suppliers with the downstream demands by means of cooperation to improve and solve environmental problems.Based on the demand of green purchasing, business and suppliers build up closely partnership which ensure that product and material can comply with the environmental regulations, share the risks and profits and advance the integral performance of green supply chain management on the basis of mutual trust.
The object of this study is to explore the influence of environmental accounting and partnership on the effect of green supply chain management, and whether the environmental accounting, partnership and green supply chain management can improve the operation performances or not.
This study focuses on the companies that established environmental accounting before 2008.11.30 as objects of study, and conducted by means of internet questionnaire, and adopts structural equation model (SEM) to analyze the collected data.
The result of this study indicates that partnership has significantly positive effect on green supply chain management. Besides, partnership can also indirectly improve integral operating performance through green supply chain management. Environmental accounting and green supply chain management positively affect operating performance significantly, and this explain the benefits to the operating performance .
目錄
中文摘要...................................................I
英文摘要..................................................II
致謝詞...................................................III
目錄......................................................IV
表目錄....................................................VI
圖目錄..................................................VIII

第一章 緒論.................................................1
第一節 研究背景與動機.....................................1
第二節 研究目的..........................................4
第三節 研究流程..........................................5
第二章 文獻探討.............................................6
第一節 環境會計..........................................6
第二節 夥伴關係.........................................17
第三節 綠色供應鏈管理....................................25
第四節 經營績效.........................................31
第三章 研究方法............................................35
第一節 研究架構.........................................35
第二節 研究假設.........................................37
第三節 研究變數之衡量與操作型定義..........................39
第四節 問卷設計與調查....................................44
第五節 結構方程模式......................................48
第四章 研究結果與分析.......................................52
第一節 樣本結構描述.......................................52
第二節 問卷信效度檢測.....................................55
第三節 驗證性因素分析.....................................61
第四節 整體模式分析……...................................71
第三節 假設驗證與分析.....................................76
第五章 結論與建議...........................................79
第一節 研究結論..........................................79
第二節 研究限制與後續相關研究之建議.........................81
參考文獻...................................................82
附錄......................................................93

表目錄
表2-1日本環境省2005年環境成本分類表..........................12
表2-2 全球建置環境會計制度之國家彙總表........................14
表2-3傳統與現代供應鏈策略差異表..............................18
表2-4夥伴關係定義彙整表.....................................19
表2-5良好夥伴關係的效益.....................................21
表2-6夥伴關係構面彙總表.....................................24
表2-7綠色供應鏈管理定義彙總表................................26
表2-8經營績效衡量指標.......................................33
表3-1環境會計衡量構面.......................................39
表3-2夥伴關係衡量構面.......................................40
表3-3綠色供應鏈管理衡量構面..................................42
表3-4經營績效衡量構面….....................................43
表4-1樣本公司的產業別分析...................................52
表4-2樣本公司的員工人數分析.................................53
表4-3樣本公司的資本額分析...................................53
表4-4樣本公司的營業額分析...................................54
表4-5樣本公司導入環境會計的期間..............................54
表4-6各構面因素之信度分析結果................................55
表4-7各研究構面之KMO值與Bartlett 球形檢定結果................56
表4-8環境會計之因素分析.....................................57
表4-9夥伴關係之因素分析.....................................58
表4-10綠色供應鏈管理之因素分析...............................59
表4-11經營績效之因素分析....................................60
表4-12常用模適配適度指標....................................62
表4-13環境會計測量模式分析結果...............................64
表4-14夥伴關係測量模式分析結果...............................65
表4-15綠色供應鏈管理測量模式分析結果..........................68
表4-16經營績效測量模式分析結果...............................70
表4-17基本配適度指標分析結果.................................72
表4-18整體配適度指標分析結果.................................73
表4-19內在結構配適度指標分析結果.............................74
表4-20假設驗證分析結果......................................78


圖目錄
圖1-1 研究流程圖............................................5
圖3-1研究架構圖............................................36
圖3-2結構方程模式基本程序...................................49
圖3-3 SEM整體模式架構圖....................................51
圖4-1 「環境會計量表」驗證性因素分析結果......................64
圖4-2 「夥伴關係」驗證性因素分析結果..........................65
圖4-3 「綠色供應鏈管理」驗證性因素分析結果...................67
圖4-4 「經營績效」驗證性因素分析結果..........................69
圖4-5 SEM整體模式架構圖....................................75
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