循環經濟是已開發國家從線型經濟轉型邁向永續發展的必經之路，全球幾個重要的經濟體（包含歐盟、日本及中國等）也都推出政策並且加快速度做出具體作為，有志一同朝此趨勢邁進。然而，循環經濟不僅只是注重環境的永續，同時著重可持續性的經濟成長。本研究首先闡述循環經濟的起源及發展，並且說明循環及回收的差異性，進而說明Lin (2020) 提出的「循環經濟國民所得帳」闡述可持續性消費及投資在循環經濟發展過程中的重要性。最後，在全球高度關注循環經濟的情況下，我國政府亦與時俱進推動循環經濟政策嘗試與國際接軌。本研究以國營事業「臺灣糖業公司」為研究目標，透過「循環經濟國民所得帳」的分析架構，仔細評估臺灣國營企業朝向可持續性消費及投資目標發展的程度。

To pursue the goal of sustainable development, many developed countries have begun to make a transition from the conventional linear economy to the advanced circular economy. Several important economies in the world such as the EU, China, and Japan have initiated industrial and government policies to promote the circular economy. Indeed, the circular economy is not only useful for protecting the natural environment but also instrumental for promoting sustainable growth.
This paper analyzes the origin and development of the circular economy, and explains in great detail about the difference between recycling and circularity. Then, this paper adopts the Circular Economy National Income Account (CENIA) framework proposed by Professor Lin (2020) to illustrate the significance of sustainable consumption and investment.
The central government in Taiwan has implemented the "five plus two" innovative industries plan to advance the transformation and upgrading of Taiwan's economy. In this regard, the circular economy is part of government's five-plus-two initiative. To analyze the effects of government policies on the circular economy, this paper chooses Taiwan Sugar Corporation (TSC), a state-owned enterprise (SOE), to thoroughly investigate whether TSC has generated a substantial level of sustainable consumption and investment as outlined in the CENIA framework.

論文審定書………....………………….………………………..…... i
中文摘要…………………………………………………………..… ii
英文摘要……………………………..……………...………………. iii
第一章 前言…..…………………………………......………………. 1
第一節 研究動機…………………………...………………….…. 1
第二節 研究目的…………………….…………………..…….…. 2
第二章 研究方法…………………….…………………...….…….. 3
第一節 研究架構…………………………...………………….…. 3
第二節 研究對象…………………….…………………..………. 4
第三章 循環經濟的介紹……………………………..…..………… 5
第一節 起源及發展…………….………….…………..……..….. 5
第二節 永續制度化…………………..………………..………… 6
第四章 循環經濟國民所得帳………………………..…………….. 10
第一節 回收及循環的差異……...……………..………….…….. 10
第二節 循環經濟國民所得帳發展……………………...…….… 15
第三節 循環經濟國民所得帳與永續部門的建構………...…..... 20
第五章 循環經濟國民所得帳之應用—以臺糖為例……………… 23
第六章 結論…………………………………..…………………….. 38
參考文獻……………..……………………………………………… 40

中文文獻
陳郁雯(2018) ,譯者《啟動循環經濟:自然與經濟的共存之道》出版社:南方家園.
行政院主計處(2018),臺灣地區綠色國民所得編制報告(環境與經濟帳)，頁3.
林其昂,陳詠怡(2000),探究制度變遷的重要性-以租稅邊際超額負擔為例，中央研究院經濟研究所《經濟論文》，28:4，頁397-427.
中文網頁資料
Teba(2018).取自: https://teba.org.tw/news/teba-media-report/2018-11-09-circular-
design-exhibition/.瀏覽時間:2020.06.10
中宇環保.取自:http://www.ecotek.com.tw/?prog=about_concept.瀏覽時間:2020.07.01
太景科技.取自:https://www.taigenbiotech.com/tw/social/detail/.瀏覽時間:2020.07.01
亞洲航空.取自: http://www.airasia.com.tw/index.php?temp=stakeholder&lang =cht.
瀏覽時間:2020.07.07
星能電力.取自:http://www.starenergy.com.tw/about.瀏覽時間:2020.07.07
森霸電力.取自: http://www.sunbapower.com.tw/blame/blame/6.瀏覽時間:2020.07.07
義典科技.取自:http://www.edaletech.com/.瀏覽時間:2020.07.01
資源回收再利用法(2009).取自:https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=
O0050049.瀏覽時間:2020.06.01
臺糖循環經濟.取自:http://www.taisugar.com.tw/circular/CP2.aspx?n=11218瀏覽時間:2020.06.01
臺灣神隆.取自:http://www.scinopharm.com.tw/Responsibility.asp.瀏覽時間:2020.07.01
臺灣高鐵.取自: https://www.thsrc.com.tw/ArticleContent/8d291a1a-90ba-4b0f-b4d5- db2a35d881f5.瀏覽時間:2020.07.07
臺灣證券交易所.取自:https://www.twse.com.tw/CSR/zh/sustainability-1.html.瀏覽時間:2020.07.07
廢棄物清理法(2017)取自:https://law.moj.gov.tw/LawClass/LawAll.aspx? pcode=
o0050001.瀏覽時間:2020.07.01.
歐萊德企業永續報告(2018)取自:https://www.oright.inc/tw/sustainability.瀏覽時間:2020.06.10
環境基本法(2002)取自:https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=
o010000.瀏覽時間:2020.06.10
英文文獻
Boulding, Kenneth E. 1966a. “The Economics of Knowledge and the Knowledge of
Economics.” American Economic Review 56 (1/2): 1–13.
Boulding, Kenneth E. 1966b. “The Economics of the Coming Spaceship Earth.” In
Environmental Quality in a Growing Economy, edited by H. Jarrett, 3–14.
Baltimore: The Johns Hopkins Press.
Bush, P.D. 1987, “The Theory of Institutional Change” Journal of Economic
Issues,21,1075-1116.
George, Donald A. R., Brian Chi-ang Lin, and Yunmin Chen. 2015. “A Circular Economy
Model of Economic Growth.” Environmental Modelling & Software 73
(November): 60–63.
Hayden, F. Gregory. 2006.“Technology, Institutions, and Economic Growth.” Journal of
Economic Issues 40 (4): 1177–1181.
Ibitz,Armin,2020. “Assessing Taiwan’s endeavors towards a circular economy: the
electronics sector. ” Asia Europe Journal.
Lin, Brian Chi-ang. 2019. “Circular GDP: A New Sustainability Indicator. ”
Unpublished.
Lin, Brian Chi-ang. 2020. Sustainable Growth: A Circular Economy Perspective.”
Journal of Economic Issues 54(2): 465-471.
Morioka, Sandra Naomi and Marly Monteirode Carvalho.2016. “A systematic literature review towards a conceptual framework for integrating sustainability performance into business. ”Journal of Cleaner Production. Volume136, PartA: 134-146.
North, Douglass C. 1981.The Structure and Change in Economic History: WWW Norton& Co.
Ogunmakinde ,Olabode Emmanuel.2019.“A Review of Circular Economy Development Models in China, Germany and Japan.” Recycling 4(3), 27.
Pearce, David W., and R. Kerry Turner. 1990. Economics of Natural Resources and the
Environment. Baltimore: The Johns Hopkins University Press.
Stahel, Walter R. 2016. “The Circular Economy. ” Nature 531 (7595): 435–438.
Whalen, Katherine A., and Charles J. Whalen. 2018. “The Circular Economy and
Institutional Economics: Compatibility and Complementarity.” Journal of
Economic Issues 52 (3): 605–614.
英文網頁資料
Ahrend.Available athttps://www.ahrend.com/en/inspiration/circularity/. Acceessed01.June.2020
Auping. Available athttps://www.auping.com/en/cradle-cradle.01.June.2020.
Beautimode..2018.Available athttps://www.beautimode.com/article/content/85943/.
Acceessed 01.June.2020
Britishsugar. Available athttps://www.britishsugar.co.uk/sustainability/our-
approach/environmental.Acceessed 05.July.2020.
European Commission.2020. Available athttps://ec.europa.eu/environment/circular-
economy/first_circular_economy_action_plan.html. Acceessed01.June .2020.
ING(2015).Available athttps://www.ing.com/Newsroom/News/Features/
Circular-economy-challenges-financial-business-models.htm.Acceessed
01.June.2020
Ministry of the Environment Government of Japan. Available athttps://www.env.go.
jp/en/index.html. Acceessed 01.June.2020.
Philips.Available athttps://www.ellenmacarthurfoundation.org/about/partners/global/ philips.Acceessed 01.June.2020.