環境是人類寶貴之資源，其品質良窳攸關人類生計發展，隨著國際綠色消費運動之潮流，政府藉由龐大的採購力量實施「環保標章」制度，強調以消費「低污染、可回收、省資源」的商品並逐步推展至全國各機關。現正加強環保產品的宣導與通路開發，形成「全民綠色消費」的環保風潮。 本研究旨在瞭解兩岸政府與民間在推動綠色消費政策的現狀及其問題所在，據以研擬出未來綠色採購努力的方向。採質化研究共分六章係透過文獻回顧、專家訪談方式進行，首先以綠色消費相關理論、環境與人之關係及綠色商品的特性作基礎，繼而探討兩岸因經濟發展使得生產與消費市場擴大的結果，導致所處的環境負荷自然增加。兩岸政府為因應國際環保潮流相繼推動「環保標章」、「環境標誌」政策，由政府開啟示範作用，一方面輔導業者生產環保產品，另一方面經由政府採購法令、共同供應契約方式以量制價打開消費市場。最後是探討最重要的民間推動綠色消費的團體、企業界推動綠色採購成功的案例與現狀檢討。 根據前述研究結果發現目前環保產品仍有四項缺失值得改進： 1. 民眾對於環保標章產品，有消費意識，尚無消費行動。 2. 業者所生產的環保標章產品種類、性能、式樣尚未吸引民眾購買。 3. 政府每年編列環保標章經費有限，宣導不足，致未能引起民眾普遍的共鳴。 4. 環保標章產品未獲得租稅優惠，商品售價仍居高不下。 本文建議政府訂定法規從生產源頭開始即符合綠色商品規範，寬編推動綠色消費政策的經費，使業者以生產綠色商品為榮，惟有不斷宣導及獎勵措施才能結合生產者與消費者逐步消除「綠色缺口」，來改善國民生活品質，降低環境負荷。 關鍵字：綠色消費、環保標章、兩岸 / The objective of this study is to understand current situation of promoting green consumption policy in Taiwan and China and its problems, and then according to grind, draw up the directions of green purchasing efforts in the future. This study is divided into six chapters with the methodology of literature review and expert interview. This paper finds relevant theories of green consumption, relations between environments and people, and characteristic of the green goods at first. Then we probe into two-sides expanding the markets of production and consumption because of economic development, and increasing naturally environmental load. In order to promote green mark and eco label policy, two-side government shows a demonstrated role. On one hand, the government coaches industry to produce environmental safe products, via the government procurement decree; on the other hand, through supply agreement and controlling prices by quantity, the government tries to open consumer market. Finally the paper will discuss the private groups that promote green consumptions and green purchases. Some successful cases will be introduced. This article suggests that the government should stipulate the regulations, begin to accord with the green products from the production source promptly, and increase the government budgets which promote green consumption policy; while the industries should regard producing green products as an honour. Only by declaring the policies and providing preference measures to combine producers and consumers does “the green breach” dispel regressively. Therefore, the targets to improve the national quality of life and to reduce environmental load can be reached.

地球生態破壞和能源短缺對經濟和產業發展與生活形態的衝擊，讓環保議題日益受重視，已成為世界主流與普世價值，各產業無不朝向環保節能等方向發展產業經營優勢，這股風潮亦在旅館業醞釀發酵，環保旅館已成為產業發展重要課題。 本研究主要針對台北市13家具指標性的國際觀光旅館業者，進行環保旅館相關議題認知之探討，探討問題包括業者對於環保旅館認知及施行態度，環保議題上的管理與實務等。研究成果可作為未來旅館業者，在經營管理與政府推動環保旅館政策上的建議與參考。 本研究結果呈現國際觀光旅館業者，對於環保旅館及環保標章之認知正面且具施行意願。而研究進一步發現：1.高階主管年齡及工作年資較淺者，在涉及環保與經營管理相衝突之議題方面，相較於年齡及工作年資較深者，呈現較低之認同度；2.性別差異上男性對於環保旅館的設備及建設條件之認知上，相較於女性其接受度較高；3.前勤部門主管對於環保旅館概念認知程度較後勤部門主管較高。 由於政府對於推動環保旅館及環保標章認證實施，正在積極規劃階段，依本研究結果建議，政府應先制訂完整相關法令及獎勵措施，且旅館業者在培養新一代專業經理人時，應加強對於環保意識之觀念及落實，用實際行動為地球生命的延續貢獻個人心力，並善盡企業經營之社會責任。

隨著經濟的快速發展，人類活動對環境的衝擊日趨嚴重，為了抑制環境的損害，近年來，環保標章逐漸成為各國政府採用的新興環境管制工具，而目前大部分文獻著重於分析環保標章是否對消費者的行為模式產生改變及是否有效發揮減少污染排放與提升社會福利的效果，至於實行後有關貿易效果的部分，較少著墨。因此本文主要探討國內市場、廠商結構有所不同，但皆已實施環保標章制度的情況下，環保標章與非環保標章產品廠商之最適價格、產量及利潤，以及因貿易自由化造成關稅的下降，對於污染稅與國內環境品質的影響為何？ 本文以垂直差異化模型，描述消費者行為，並建立一個多家非環保標章廠商與一家環保標章廠商於本國市場進行價格競爭的兩國兩廠商理論模型。發現本國廠商為環保標章廠商時，不論在本國觀點或全球觀點下，將對汙染進行課稅，且關稅的下降將促使本國政府提高汙染稅，環境品質會因關稅下降而惡化。本國廠商為非環保標章廠商時，在本國觀點下，將對汙染進行補貼，關稅下降促使本國政府提高汙染補貼，同樣使得環境品質因而惡化；然而，在全球觀點下，將對汙染進行課稅，關稅的下降促使汙染稅跟著調降，環境品質因此而獲得改善。 / Due to the rapid economic development, the environment has got worse. This fact makes eco-label become a new environmental instrument which used by many countries in recent years. Recently, the economists want to figure out the influence of the eco-label. Those researches mainly focus on whether the eco-label changes the consumer behavior patterns and whether it can effectively reduce pollution emissions and improve social welfare. However, in those papers, the effect on trade is less mentioned. This paper focuses on the optimal price, quantity and profit of firms with and without eco-labels, as well as how the decline in tariffs caused by trade liberalization will influence the pollution tax and the domestic environmental quality. In this paper, we use the vertical differentiation model to describe consumer behavior. What we set here is when the local company is the eco-label product maker, the foreign company will produce non-green products, and vice versa. We found that when local company is the eco-label product maker, no matter in a domestic point of view or from the global perspective, the pollution will be taxed, and the decline in tariffs will raise pollution tax, so the deterioration of environmental quality. When local company is not eco-label product maker, there are two different consequences: in domestic view, the pollutions will be subsidized. We also can see as the tariffs declines, the government will raise its pollution subsidy, which will make the deterioration of environmental quality. From the global perspective, the pollution will be taxed, the decline in tariffs will lead to the reducing of pollution tax, so will improve the quality of the environment.