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    Title: 實施循環經濟政策對公司營運效率之影響
    Circular economy program and operating efficiency change in the company
    Authors: 張貴欽
    Contributors: 林良楓
    張貴欽
    Keywords: 循環經濟
    資料包絡分析
    效率
    Circular Economy
    Data Envelopment Analysis
    Efficiency
    Date: 2008
    Issue Date: 2010-12-08 14:01:08 (UTC+8)
    Abstract: 中國政府自2005年開始進行第一批循環經濟試點計畫。循環經濟強調資源減量化、再利用及再循環的原則,促成企業降低成本、減少污染排放並提高資源利用率。而目前探討循環經濟對效率影響之研究甚少,且研究大多著重於區域層級。因此本研究針對2004年至2007年的循環經濟試點公司,利用資料包絡分析法求出公司技術效率值並分析其長期趨勢,以探討公司採行循環經濟後是否能實質增加其營運效率。
    研究結果發現,實施循環經濟後,循環經濟試點單位之技術效率與純技術效率呈現上升的趨勢,且其效率值亦顯著的高於非試點公司,顯示實施循環經濟確實有助於企業技術效率之提升。
    Chinese government has started to implement the first circular economy pilots program since 2005. Circular economy emphasizes the principle of reducing, reusing and recycling resource to promote enterprises to reduce cost, cut down pollution and enhance the use of resource. This research tried to apply Data Envelopment Analysis (DEA) to examine whether the companies improve their operating efficiency after implementing circular economy program. The samples include18 pilot companies and 18 matching samples 4 years data from 2004 to 2007.
    The research major finding reveals that after implementing the circular economy the pilot companies have significantly improved their technical efficiency and pure technical efficiency than those of non-pilots companies. The result suggests that pilot companies indeed help the companies to gain more efficiency after implement of circular economy.
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    國立政治大學
    會計研究所
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