| 摘要: | 工業區廢水處理費率徵收制度之建立，應以符合使用者付費、公平性與合理性之原則，以達到綜合廢水處理廠收支平衡為目標。國內現行的廢水處理費率收費採單一費率，且制訂時並未考慮不同行業別之間廢水特性、水量以及水質上的差異。由於不同的廢水特性所設置的處理設施單元不相同，造成不同行業別之間在處理成本上有很大差異。在單一費率制度下部分行業須多負擔更多的委託處理成本，相對也有部分行業別仍未負擔應原先必須支出之費用，因此並未符合使用者付費原則，造成工業區綜合廢水處理廠在營運上產生收支不平衡現象。 本研究針對八種行業別之工業廢水處理方式所造成處理成本上支出產生之差異進行分析探討，藉由文獻收集法與實際調查法分析比較行業別間兩種處理方式水量與水質其處理成本支出上變化情形，並進一步建立出符合收支平衡之關係式。行業別間之處理方式分別為區外自行處理與區內納管委託處理，本研究利用兩種處理方式處理成本之間差異，假設在費率符合收支平衡之條件下建立一之關係式，藉由該關係式中分析探討於單一費率制度下，行業別間處理成本支出所產生變化情形，做為調整既有費率之公式並驗證既有費率制度係不符合公平性與合理性之基本原則；為避免影響其他非本研究範圍外行業別間支出變動與既有綜合廢水處理廠總收入，因此調整前後綜合廢水處理廠總收入必須相等，做為該關係式之邊界條件。在費率調整比例增減皆為一致條件下，依循該關係式所分析之價格百分比X變數，調整行業別既有費率須增減之比例，藉該調整比例方法加以訂定行業別間不同費率。 本研究之結果可供未來國內工業區工業廢水處理收費制度，依行業別修訂時做為參考佐證之依據。 To ensure break-even of wasterwater treatment plants, the pricing for wastewater treatment at industrial parks should base upon the principles of user pays, fairness, and reasonability. Current flat rate tariffs fail to consider inter-industry differences in types of contamination, quantity, and quality. Because different types of contamination of wastewater require a variety of treatments to remove the contamination, cost of treatment varies considerably across industries. The flat-rate tariffs result in overcharge for some industries and undercharge for others, which contradicts the user pays principle and leads to operating losses of the wastewater treatment plants at industrial parks. In this paper, I examine treatment wastewater treatment costs for eight industries. Using both archival and survey data, I compare the quantity, quality, and costs of two disposal methods for each of the eight industries and propose a break-even pricing formula. The two methods examined are: self-discharge by individual business outside the industrial park and central disposal by an industrial park agency. Under the assumption of break even, I develop the pricing formula after considering the different treatment costs of the two methods examined. Using the said formula, I further analyze the variance of treatment costs across different industries, illustrating the unfairness and unreasonableness of current single-rate tariffs. To minimize impact on other industries beyond the scope of this study, the proposed pricing formula is derived while holding constant the total revenues of the wastewater treatment plant. The pricing formula produces one rate adjustment, denoted in percentage as x, for each industry, thereby arriving at differential, industry-specific rates. Results of this study provide a basis for future pricing revisions. |
