臺灣博碩士論文加值系統

近年來環境問題逐漸受到社會的重視，政府也積極推動環境相關措施以提升國民的生活品質，但常因為工廠忽略了環保意識而造成嚴重的環境破壞。於是政府開始推動環境會計，主要是為了驅使公司及工廠對於所製造的汙染能有一定基準並善盡社會責任。對於企業長期發展而言，為了能夠達成永續發展之目的而開始將環境影響之因素納入策略，也因此進而提升企業的競爭優勢。各個企業逐漸將環境會計系統導入其內部組織，以提升整個公司營運現況及經營模式。本文基於環境會計系統提出系統論與實作結合，並研究企業流程行動化與行動稽核之相關議題。再將環境會計流程與其結合，透過科技接受理論與案例分析以確定使用者需求而達到系統永續經營之策略。

The environment issue has been valued gradually in recent years. The government also has been promoted the environment-related measure actively to improve the quality of citizens’ life. However, many factories often lack of the consciousness of environmental protection and cause serious environmental damage. Hence, the government began to promote environmental accounting, it’s mainly to promote companies and factories to have a certain baseline of manufactured pollution and fulfill social responsibility. In order to achieve the objective of sustainable development, they began to bring the factor of environmental influence into the strategy, then they can promote the competitive advantage of enterprise. The enterprises brought the environmental accounting''s system into internal organization to improve the operating statement and business models. Our research combines systematic theory with hands-on experiences based on the environmental accounting system. Besides, we also discuss some issues related to the mobility of the company''s procedures and the mobile audit.
Then, combine them with the systematic procedures of environmental accounting. We want to understand users'' needs and make sure that we realize the strategy of sustainable operation system through the technological accepting theory and case analysis.

摘要.....I
Abstract.....II
致謝.....IV
目錄.....V
表目錄.....VI
圖目錄.....IX
壹、緒論.....1
一、 研究背景.....1
二、 研究動機.....1
三、 研究目的.....1
四、 論文架構與研究流程.....1
五、 研究範圍與限制.....3
貳、文獻探討.....4
一、 企業流程行動化.....4
二、 環境會計流程.....7
三、 行動稽核.....10
參、研究設計及方法 .....12
一、 研究設計.....14
(一)、 環境會計系統架構.....14
(二)、 環境會計系統功能模組.....16
(三)、 資料庫規劃與設計.....57
(四)、 網頁版規劃與設計.....75
二、 研究方法.....85
(一) 系統論.....85
(二) 科技接受理論.....86
(三) 研究工具.....87
肆、案例分析.....88
一、 執行步驟.....88
二、 使用者訪談.....90
伍、結論與建議.....91
參考文獻.....92

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