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系統識別號 U0026-1202201516054900
論文名稱(中文) 台灣觀光碳排放的評估 四種碳排責任架構之應用
論文名稱(英文) Evaluation of Tourism Carbon Emissions in Taiwan Using Four Accounting Frameworks
校院名稱 成功大學
系所名稱(中) 交通管理科學系
系所名稱(英) Department of Transportation & Communication Management Science
學年度 103
學期 1
出版年 104
研究生(中文) 劉璧禎
研究生(英文) Liu, Bi-Jen
電子信箱 rebecca07281013@gmail.com
學號 R56024154
學位類別 碩士
語文別 英文
論文頁數 70頁
口試委員 指導教授-孫雅彥
口試委員-廖俊雄
口試委員-林子平
口試委員-潘明珠
中文關鍵字 生產基礎原則  消費基礎原則  京都議定書  投入產出分析  碳足跡 
英文關鍵字 PAP  CAP  Kyoto Protocol  Input-Output Analysis  Carbon Footprint 
學科別分類
中文摘要 觀光旅遊之快速發展對於能源消耗與溫室氣體排放有高度相關性。然而,觀光碳足跡的計算卻因為國際遊客之跨國界移動、商品之跨國界交易與國際航空運輸之責任分配等問題,導致觀光碳排放評估範疇之界定有眾多差異,影響個別評估結果的公平性,並且無法進行跨國界、跨區域與跨年度的分析比較。因此本研究目的首先以2011年為基準年,將遊客消費分成四類,分別為國人國內旅遊消費、外國來台旅遊消費、國人出國前後在國內消費及國人出國境外消費,以分析四種消費類型遊客碳排放的差異;目的二則是利用目的一的計算結果分別討論生產基礎原則(Production Accounting Principle, PAP)、京都議定書架構(Kyoto Protocol, KP)、消費基礎原則(Consumption Accounting Principle, CAP)及觀光衛星帳原則(Tourism Satellite Accounting Principle, TSAP)下的碳排責任。

結果顯示在2011年全體遊客共排放41.3百萬噸的二氧化碳,其中以國人出國旅遊境外消費產生碳排放最高,排放13.1百萬噸二氧化碳,佔全體遊客碳排的31.7%,而國人出國旅遊在境內的碳排效率較差為0.072公斤CO2/台幣元,表示在相同單位之消費下,較其他三種遊客消費產生較多二氧化碳。就計算架構而言,CAP應負責之碳排放最多,為29.3百萬噸,佔四類遊客總碳排放的70.9%,接著分別為TSAP和PAP計算架構,應負責碳排放分別為28.2百萬噸及23.2百噸,分別佔全體遊客碳排68.3%及56.2%,碳排責任最小者為Kyoto Protocol,僅需負責10.7百萬噸二氧化碳,佔全體遊客碳排的25.8%。

透過本研究結果呈現出四種類型遊客消費的碳排效率及產品碳排結構,並且利用四種碳排責任計算從國家角度來了解碳排責任歸屬問題。
英文摘要 There is a close relationship between energy consumption and greenhouse gas emissions in the rapidly growing tourism industry. However, there are variety of ways to calculate tourism carbon footprints based on the scope of definitions used, such as the movement of international tourists, the international transaction of products, and attributive responsibility of international aviation. The calculation method affects the fairness of individual assessments, and the resulting figures often cannot be compared across border, regions or years. Therefore, this study aim to (1) calculate the carbon emissions associated with four types of tourist, based on domestic tourism expenditure, inbound tourism expenditure, local spending associated with outbound travel and overseas spending associated with outbound travel, with 2011 as the base year; and (2) investigate the accounting frameworks used to assess the responsibility for carbon emissions, which include the Production Accounting Principle (PAP), Kyoto Protocol framework (KP), Consumption Accounting Principle (CAP) and Tourism Satellite Account Principle (TSAP).

The findings of this work are (1) the total tourist related carbon emissions were 41.3 million tons in 2011; and the overseas spending associated with outbound travel produced the highest CO2 emissions, accounting for 31.7% of all tourist’ total CO2 emissions; local spending associated with outbound travel has the worst carbon efficiency with 0.072 kg CO2 per NT dollar; (2) using the CAP produces the most responsibility with regard to tourism carbon emissions, at 70.9% of all four types of tourists carbon emissions. Secondly, the TSAP accounts for 68.3% and PAP accounts for 56.2%, while KP reported the least responsibility, which account for 25.8% of the total.

Results help to assess the carbon efficiency and the carbon structure of four types of tourist expenditure, as well as to compare four accounting frameworks to demonstrate the tourism carbon responsibility from a country perspective.
論文目次 Table of Contents i
List of Tables iii
List of Figures iv
Chapter 1 Introduction 1
1.1 Research Background 1
1.2 Research Method and Process 3
Chapter 2 Literature Review 6
2.1 The Current Situation of Tourism in Taiwan 6
2.2 Carbon Emissions from global Tourism 7
2.3 Application and Assessment methods of tourism emissions 9
2.3.1 Carbon Footprint 9
2.3.2 Accounting Methods for Tourism Carbon Emissions 10
2.4 Responsibility Attribution Under PAP and CAP 20
2.5 Responsibility Accounting Framework Applied to Tourism 22
Chapter 3 Methodology 24
3.1 Research Framework 24
3.2 Input-Output Model 26
3.2.1 Input-Output Table 26
3.2.2 Operation of the Input-Output Model 27
3.3 Environmentally Extended Input-Output Model 29
3.4 Multi-regional Input-Output Model 31
3.5 The construction of the research model 32
3.5.1 WIOD Database 32
3.5.2 Empirical Model 33
3.5.3 Limitations and Assumptions 34
3.6 Data Collection and Handling 35
Chapter 4 Research Results 43
4.1 Carbon Emissions for Four Types of Tourist Consumption 43
4.1.1 Relationship between the Consumption and Carbon Emissions of Tourists 43
4.1.2 The CO2 Structure of local Products and air transportation 47
4.2 Assigning of Carbon responsibility 51
4.3 The Relationship between Tourism Carbon Emissions and Tourism Income 55
4.4 Tourism Carbon Leakage 56
Chapter 5 Conclusions and Discussion 57
Reference 62
APPENDIX I: The table of carbon intensity in 2009 66
APPENDIX II: Domestic tourism carbon emissions 67
APPENDIX III: Inbound tourism carbon emissions 68
APPENDIX IV: Local spending associated with outbound travel carbon emissions 69
APPENDIX V: Overseas spending associated with outbound travel Carbon emissions 70
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