本文研究的主要議題，就是探討本土企業實施溫室氣體盤查的現況，透過企業實施溫室氣體盤查情況，政府才能對企業作為有所了解，企業要實施溫室氣體盤查，才有競爭力，尚未實施之企業，政府應施以輔導、導正、鼓勵實施、進行檢討，企業應貫徹溫室氣體減量，降低全球暖化，為地球永續盡一份力量。;Recent years, the greenhouse gas emission is always deemed the root cause of the issues of abnormal phenomenon over the world. The "Kyoto Protocol" which held at Kyoto in 1997 brought out the goal to reduce greenhouse gas emission. "The Intergovernmental Panel on Climate Change"(IPCC) released the fifth (AR5) assessment report which is covered hundreds of scientists’ effort and compiled nearly thousand copies in September 2013. It pointed out that human activity is extremely likely to be the root cause of global warming since 1950s. It is a general consensus on greenhouse gas reduction policy among the country over the world. Although Taiwan is not a member of United Nations, to represent participation in international affairs, we practice the international societal responsibilities, struggle the international space for Taiwan, and comply with the regulatory of the United Nations. Taiwan has set up the goal of reduction to national greenhouse gas except four rules of energy. The main topic of this study is to research the current status of local enterprises to implement greenhouse gas inventory. The government may realize the situation by implementation of greenhouse gas inventory. The enterprise will be competitive by implementation of greenhouse gas inventory. The goverment should assist, direct, encourage the enterprise to implement greenhouse gas inventory if subject is not carried out.The enterprise should implement greenhouse gas inventory to reduce global warming and make a contribution to a sustainable earth.