臺灣博碩士論文加值系統

隨著全球暖化與氣候變遷、能源安全與使用與環境汙染之議題，永續發展與循環經濟越來越受到各界之嚴重關切。經由政府公開資料，了解了國內經濟市場與活動所使用的能源狀況與事業廢棄物的比例，我國絕大多數能源經由進口，且九成以上為一次性化石燃料，無法重複再利用，並造成全球環境的破壞，而在事業廢棄物中，只有約14%可以再利用，並且我國多數的經濟活動，由中小企業提供產值，將要探討國內大企業與中小企業對於循環經濟與用續平衡計分卡指標的看法，認為指標的重要性與導入循環經濟的主要關鍵因素與次要關鍵因素。
本研究進行相關文獻探討，彙整循環經濟、永續平衡計分卡的文獻，提出9R循環經濟以及永續平衡計分卡架構與指標，循環經濟的R架構使用十種策略，永續平衡計分卡的五個架構。以文獻彙整的指標，使用模糊德爾菲篩選重要的指標，並進行循環經濟以及永續平衡計分卡指標的重要性與績效評估。後續使用灰色理論方法得到循環經濟重要性的明確值，再運用灰VIKOR方法分類企業的永續績效之高低，作為後續約略集合方法的決策變數，並排序各指標的重要性與績效值並進行比較分析。
最後使用約略集合分析與績效決策變數，運用敏感度分析循環經濟的主要關鍵因素與次要關鍵因素。本研究最終結果顯示，在主要關鍵因素上，可以發現提升永續績效的最主要與最重要的循環經濟指標為R0拒絕構面的指標，其次是R1減少、R2轉售/重複使用、R6重用(重新思考)等指標，在次要因素方面，可以發現，高度集中於R7回收材料、R8恢復（能量）。

With the issues of global warming and climate change, energy security and use, and environmental pollution, sustainable development and circular economy are increasingly receiving serious concerns from all walks of life. Through the government’s public information, we understand the ratio of energy used in domestic economic markets and activities to industrial waste. The vast majority of energy in China is imported, and more than 90% of it is disposable fossil fuels, which cannot be reused. Environmental destruction, and only about 14% of industrial waste can be reused, and most of China’s economic activities are provided by small and medium-sized enterprises. It will be discussed how large domestic enterprises and small and medium-sized enterprises can use a circular economy and the use of a balanced scorecard. The view of indicators, that the importance of indicators and the main and secondary key factors of the introduction of circular economy.
In this study, the paper discusses the literature of circular economy and sustainable balance scorecard, puts forward the structure and indicators of 9R circular economy and sustainable balance scorecard, and the R architecture of circular economy uses ten strategies and the five architectures of sustainable equilibrium scorecard. The importance and performance evaluation of the circular economy and sustainable balanced scorecard indicators are carried out by using fuzzy Delphi to screen important indicators using the indicators of document consolidation. Subsequently, the gray theoretical method is used to obtain the cvisp value of the importance of circular economy, and then the grey VIKOR method is used to classify the sustainability performance of the enterprise, as the decision variable of the subsequent Roough Set Theory, and to sort the importance and performance value of each indicator and compare the analysis.
Finally, use Rough Set Theory to analyze and performance decision variables, and use sensitivity to analyze the main and secondary key factors of circular economy. The final results of this study show that in the main key factors, it can be found that the most important and most important circular economy indicator to improve sustainable performance is the R0 rejection dimension indicator, followed by R1 reduction, R2 resale/reuse, and R6 reuse. (Rethinking) and other indicators, in terms of secondary factors, it can be found that the high concentration of R7 recovery materials and R8 recovery (energy).

摘要……………………………………………………………………………………………………………………………………i
Abstract………………………………………………………………………………………………………………………ii
誌謝………………………………………………………………………………………………………………………………iv
目錄………………………………………………………………………………………………………………………………v
表目錄………………………………………………………………………………………………………………………………vii
圖目錄………………………………………………………………………………………………………………………………x
第一章 緒論……………………………………………………………………………………………………………………1
1.1研究背景與動機……………………………………………………………………………………………………1
1.2研究目的…………………………………………………………………………………………………………………2
1.3研究流程…………………………………………………………………………………………………………………4
第二章 文獻探討………………………………………………………………………………………………………6
2.1 循環經濟……………………………………………………………………………………………………………6
2.1.1 R系統的歷史演變………………………………………………………………………………………8
2.1.2 循環經濟9R架構的意涵與策略…………………………………………………………16
2.2 永續平衡計分卡……………………………………………………………………………………………23
2.2.1平衡計分卡……………………………………………………………………………………………………23
2.2.2永續平衡計分卡指標…………………………………………………………………………………25
2.3 模糊德爾菲法(FDM)……………………………………………………………………………………36
2.4 灰色理論……………………………………………………………………………………………………………37
2.5 VIKOR…………………………………………………………………………………………………………………38
2.6 約略集合(RST)………………………………………………………………………………………………41
2.7中小製造業…………………………………………………………………………………………………………42
第三章 研究方法……………………………………………………………………………………………………43
3.1 研究架構……………………………………………………………………………………………………………43
3.2研究流程………………………………………………………………………………………………………………43
3.3模糊德爾菲法(FDM)………………………………………………………………………………………44
3.4 灰色理論…………………………………………………………………………………………………………46
3.5 VIKOR………………………………………………………………………………………………………………47
3.6 約略集合…………………………………………………………………………………………………………48
3.6.1資訊系統與決策表…………………………………………………………………………………48
3.6.2資訊系統與決策表…………………………………………………………………………………49
3.6.3近似空間……………………………………………………………………………………………………50
第四章 實證研究………………………………………………………………………………………………54
4.1循環經濟9R與永續平衡積分卡透過模糊德爾菲篩選指標………55
4.2第二次問卷設計調查指標重要性與績效性……………………………………67
4.3灰VIKOR對企業永續績效排序………………………………………………………………71
4.3.1循環經濟灰色數……………………………………………………………………………………71
4.3.2灰VIKOR對企業永續績效排序…………………………………………………………76
4.3.3循環經濟與永續平衡計分卡評估重要性與績效值排序………82
4.4循環經濟導入之決策規劃………………………………………………………………………89
第五章 結論與建議…………………………………………………………………………………………109
5.1研究成果………………………………………………………………………………………………………109
5.2研究貢獻………………………………………………………………………………………………………112
5.3研究建議、限制與未來方向…………………………………………………………………113
參考文獻…………………………………………………………………………………………………………………115
附錄……………………………………………………………………………………………………………………………122
Extended Abstract…………………………………………………………………………………………141

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