| 摘要: | 據世界衛生組織估計，到2025年時，全世界缺水人口數將占總人口之30%。而臺灣地區因受特殊水文及地文環境所影響，加上優良壩址開發殆盡，新水源開發困難重重，在水資源經營管理上困難度與挑戰性亦相對提昇。此時，倘若會計資訊能站在社會責任的角度，以不同的思維，藉由揭露水資源成本資訊增進民眾節水意識，應可提高水資源之使用效益。
過去相關研究大都侷限於水資源開發之財務分析，本研究擬從社會責任會計之角度出發，探討海水淡化成本資訊揭露及相關措施，與民眾節水意識之關聯性，並對海水淡化成本資訊揭露，對城市與離島民眾節水意識的提昇程度是否一致進行研究。以供主管機關在推行節約用水時，提供民眾有效資訊，宣導節約用水之參考，以達到水資源永續利用之目的。
經相關性研究結果顯示，城市及離島地區「告知成本資訊」、「培養節水觀念」、「增加獎勵辦法」、「跟隨環保潮流」與節水意識皆呈正相關。另，變異數分析結果顯示城市地區：因性別不同對利用「培養節水觀念」、「增加獎勵辦法」、「跟隨環保潮流」，因學歷不同對利用「跟隨環保潮流」，及因職業不同對利用「告之成本資訊」、「培養節水觀念」、「增加獎勵辦法」、「跟隨環保潮流」進而產生節水意識有顯著差異；而離島地區：因年齡不同對利用「增加獎勵辦法」、收入不同對利用「培養節水觀念」進而產生節水意識有顯著差異。
According to the estimation of the World Health Organization, when the year 2025 comes, the number of people suffering from water deficit worldwide would be 30% of the total population. Due to the unique hydrological and physiological environment, plus a depletion of optimal dam sites and strained developments of new water resources, difficulties and challenges relative to operation and management of water resources in the Taiwan Region would be on the rise as well. Hence, if accounting information could assume a perspective of social responsibility by such time, and adopt an alternative ingenuity to raise the level of economy water consciousness of the people by making public the cost of water resources, should be able to improve the usage-effectiveness of those resources.
Previous researches were mostly limited to the financial analysis of developments in water resources, this paper, however, intends to impart the perspective of social responsibility accounting to explore the association of cost made-public and related measures of seawater desalination to the economy water consciousness of the public, as well as studying whether the awareness for water-conservation would be uniform for city and island residents, relative to the published cost of seawater desalination. The findings would serve as references facilitating supervisory bodies to offer effective information to the general public when championing water conservation, so thus achieving the objective of sustainable use of the water resources.
Pertinent research findings displayed positive correlations on “disclosure of cost information”, “cultivate awareness for water-conservation”, “increase award methods”, and “follow the green trend” for city/island areas and water consciousness. Analysis of Variance (ANOVA) results also showed for city area: significant variance in economy water consciousness due to gender differences on “cultivate awareness for water-conservation”, “increase award methods”, and “follow the green tends”; significant variance in economy water consciousness due to educational differences on “follow the environmental-protection tends”; significant variance in economy water consciousness due to occupational differences on ““disclosure of cost information”, “cultivate awareness for water-conservation”, “increase award methods”, “follow the green trends”. For island area: significant variance in economy water consciousness due to age differences on “increase award methods”; and significant variance in economy water consciousness due to differences in income on “cultivate awareness for water-conservation”. |
