環境問題已經直接威脅人類生命安全，透過課徵碳稅來降低溫室氣體是有效減緩環境問題的其中一種方法。然而，實施相關政策的國家只占不到全球總溫室氣體排放量的百分之二十。碳稅政策的實施不僅影響公司，同時也是政府對於政策訂定的重要課題。本研究提出五種碳稅及碳權函數的可能組合之綠色作業成本法(Activity-Based Costing, ABC)模型，並在模型間進行相互比較以檢視其差異。研究結果指出，利潤及產品組合會因為不同的碳稅及碳權組合而產生巨大差異。本研究亦針對公司在面臨未來政策頒布時，以及政府在制定相關政策時的建議及處理方法。;Environmental problems pose a direct threat to human life; a carbon tax is one of the efficient ways to lower greenhouse gas. However, counties that implement the relevant policies only make up for less than 20% of the total global emission quantity. The implementation of a carbon tax not only affects companies but also government policy making. This paper proposes five green Activity-Based Costing models with possible situations of carbon tax and carbon right functions; comparisons are also carried out to examine the differences. The results indicate huge differences in profit and production. This paper also gives some suggestions for companies on dealing with upcoming policy as well as for government policy making.
