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    題名: 循環經濟國民所得帳之應用-以中鋼為例
    The Circular Economy National Income Accounting: An Application to the Analysis of China Steel Corporation
    作者: 李秀美
    Lee, Hsiu-Mei
    貢獻者: 林其昂
    Lin, Chi-Ang
    李秀美
    Lee, Hsiu-Mei
    關鍵詞: 循環經濟
    循環經濟國民所得帳
    永續發展
    循環產出
    中國鋼鐵股份有限公司
    Circular Economy
    Circular Economy National Income Accounting (CENIA)
    Sustainable Development
    Circular Output
    China Steel Corporation (CSC)
    日期: 2021
    上傳時間: 2021-03-02 14:47:43 (UTC+8)
    摘要: 循環經濟是國家發展重要方向，也是達成永續發展目標的終極管道，在全球資源快速耗竭之下，傳統線型經濟的發展模式受到嚴厲挑戰，台灣自然資源不足，高度依賴能資源進口，迫切需要突破資源限制，提升自有資源生產力，因此推動循環經濟刻不容緩。歐盟在2018年通過「循環經濟發展配套方案 (Circular Economy Package」，荷蘭則宣示要在2050年達到零廢棄的循環經濟國家，我國政府則宣示「要讓台灣走向循環經濟的時代」並提出「五加二」產業創新計劃，亦將「循環經濟」納入產業政策的重點項目，循環經濟儼然成為時代的顯學。
    循環經濟不僅只是注重環境的永續，更重要的是強調可以持續的經濟成長。本論文首先介紹循環經濟的源起及發展，並進一步分析循環及回收之間的差異性，透過介紹文獻首次由Lin (2020) 提出的「循環經濟國民所得帳」，從中闡述可持續消費及可持續投資在循環經濟國民所得帳中扮演的重要性。再則以「中國鋼鐵股份有限公司」為研究目標，經由「循環經濟國民所得帳」的分析架構，進一步評估「中國鋼鐵股份有限公司」循環產出的發展程度以及提出產官學各界可以加速合作的參考建議。
    To meet the present consumption without compromising the needs of future generations, it is essential for society to practice the circular economy and to promote sustainable growth (Lin 2020). The existing rationale for measuring national output and its related components was developed by Prof. Simon Kuznets, the 1971 Nobel laureate in economics. Gross domestic product (GDP) is far from perfect but is still the most widely-used measure for economic activities. Taking the UN Sustainable Development Goals (SDGs) as an example, Goal 8.1 states that the economic target is to attain at least a 7 percent annual GDP growth in the least-developed countries.
    The Circular Economy National Income Accounting (CENIA), an innovative analytical device first developed in Lin (2020), provides a way to assess a country’s regenerative capacity over a given time period. Within the framework, a country’s economy is considered to comprise five sectors: households, firms or businesses, the government, the foreign sector, and the sustainability sector. The sustainability sector is the novel dimension of national accounting, one drawn from the circular-economy frame of reference.
    To date, more and more leading corporations in the world have taken measures to promote the circular economy. As the CENIA can be readily adopted to explore the regenerative capacity of a corporation within a given time period, this thesis chooses China Steel Corporation (CSC) to thoroughly investigate whether CSC has generated a substantial level of sustainable consumption and investment as outlined in the CENIA framework.
    參考文獻: 中文文獻
    行政院主計處(2018),臺灣地區綠色國民所得編制報告(環境與經濟帳)，頁3.
    林其昂,陳詠怡(2000),探究制度變遷的重要性-以租稅邊際超額負擔為例，中央研究院經濟研究所《經濟論文》，28:4，頁410-414.

    中文網頁資料
    中鋼官網.取自:https://www.csc.com.tw/index.html 瀏覽日期2020.10.09
    中鋼企業社會責任.取自https://www.chinatimes.com/newspapers/20191030000520-260210?chdtv 瀏覽日期 2020.10.09
    中鋼營業資訊.取自https://www.chc.com.tw/aca.html瀏覽日期2020.10.09
    中聯資源-轉爐石應.取自https://riw.tgpf.org.tw/recycle/status瀏覽日期2020.10.09
    工業局廢棄物交換平台.取自: https://www.circularity-gap.world/瀏覽日期2020.10.09
    經濟部工業局.取自: https://riw.tgpf.org.tw/瀏覽日期2020.10.09
    農委會.取自:https://www.coa.gov.tw/瀏覽日期2020.10.09
    循環差距報告.取自 https://www.circularity-gap.world/瀏覽日期2020.12.09
    行政院全球資訊網.取自https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/18ef26a4-5d05-4fb3-963e-6b228e713576瀏覽日期2020.12.09
    行政院公共工程委員會.取自https://pcces.pcc.gov.tw/CSInew/Default.aspx?FunID=Fun_9_7&ChapterNo=02703瀏覽日期2020.9.8
    行政院環境保護署.取自: https://www.epa.gov.tw/Page/95EC9A9AF005C744瀏覽日期2020.9.8
    德國聯邦司法及消費者保護部網站.取自:
    (2018)http://www.gesetze-im-internet.de/krwg/index.html。瀏覽日期2020.11.08
    德國聯邦環境、自然保育及核能安全部網站(2018)，取自: https://www.bmu.de/themen/wasser-abfall-boden/abfallwirtschaft/abfallrecht/national/#c43277 瀏覽日期 2020.11.08
    廢棄物清理法(2017).取自:https://law.moj.gov.tw/LawClass/LawAll.aspx? pcode=瀏覽日期 2020.08.15
    日本環境省(2013)，「循環型社会形成推進基本計画の概要」。取自:http://www.env.go.jp/recycle/circul/keikaku.html瀏覽日2020.10.15
    日本環境省(2018)，環境白皮書／循環型社會白皮書／生物多樣性白皮書。取自:https://e-info.org.tw/node/214441瀏覽日2020.10.15
    艾倫‧麥克亞瑟基金會網站(2018)，取自https://www.ellenmacarthurfoundation.org/。瀏覽日2020.09.08
    飛利浦官網,取自https://www.results.philips.com/publications/ar19 瀏覽日期 2020.10.09
    中聯資源-轉爐石應用.取自https://riw.tgpf.org.tw/recycle/status瀏覽日期2020.10.09

    英文文獻
    Aguilar-Hernandez, Glenn A., Carlos Pablo Siguenza-Sanchez, Franco Donati, Stefano Merciai, Jannick Schmidt, Joao F.D. Rodrigues, and Arnold Tukker. 2019. “The Circularity Gap of Nations: A Multiregional Analysis of Waste Generation,
    Recovery, and Stock Depletion in 2011.”Resources, Conservation & Recycling 151 (December): 1-9.
    Boulding, Kenneth E. 1966. “The Economics of the Coming Spaceship Earth.”In Environmental Quality in a Growing Economy, edited by H. Jarrett, 3–14.
    Baltimore: The Johns Hopkins Press.
    George, Donald A. R., Brian Chi-ang Lin, and Yunmin Chen. 2015. “A Circular Economy Model of Economic Growth.”Environmental Modelling & Software 73 (November):
    60–63.
    Hayden, F. Gregory. 2006.“Technology, Institutions, and Economic Growth.” Journal of Economic Issues 40 (4): 1177–1181.
    Lin, Brian Chi-ang. 2019.“Circular GDP: A New Sustainability Indicator.” Unpublished.
    Lin, Brian Chi-ang. 2020. “Sustainable Growth: A Circular Economy Perspective.” Journal of Economic Issues 54(2): 465-471.
    Morioka, Sandra Naomi and Marly Monteirode Carvalho.2016. “A systematic literature
    review towards a conceptual framework for integrating sustainability performance into business.”Journal of Cleaner Production. Volume136, PartA: 134-146.
    Pearce, David W., and R. Kerry Turner. 1990. Economics of Natural Resources and the Environment. Baltimore: The Johns Hopkins University Press.
    Stahel, Walter R. 2016. “The Circular Economy.” Nature 531 (7595): 435–438.
    Whalen, Katherine A., and Charles J. Whalen. 2018. “The Circular Economy and Institutional Economics: Compatibility and Complementarity.” Journal of Economic Issues 52 (3): 605–614.

    英文參考資料來源
    Ahrend.Available athttps://www.ahrend.com/en/inspiration/circularity/. Acceessed01.June.2020
    Auping.Available athttps://www.auping.com/en/cradle-cradle.01.June.2020.
    Beautimode..2018.Available athttps://www.beautimode.com/article/content/85943/.
    Acceessed 01.June.2020
    Britishsugar. Available athttps://www.britishsugar.co.uk/sustainability/our-
    approach/environmental.Acceessed 05.July.2020.
    European Commission.2020. Available athttps://ec.europa.eu/environment/circular-
    economy/first_circular_economy_action_plan.html. Acceessed01.June .2020.
    ING(2015).Available athttps://www.ing.com/Newsroom/News/Features/
    Circular-economy-challenges-financial-business-models.htm.Acceessed
    01.June.2020
    Ministry of the Environment Government of Japan.Available athttps://www.env.go.
    jp/en/index.html. Acceessed 01.June.2020.
    Circular economy within Philips, Philips,2016
    Philips.Available athttps://www.ellenmacarthurfoundation.org/about/partners/global/ philips.Acceessed 01.June.2020.
    https://www.circularity-gap.world/
    描述: 碩士
    國立政治大學
    行政管理碩士學程
    102921040
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0102921040
    資料類型: thesis
    DOI: 10.6814/NCCU202100211
    顯示於類別:[行政管理碩士學程(MEPA)] 學位論文

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