國營事業台電為台灣產業發展之原動力,功不可沒。然而,台電是台灣最主要之環境污染源與無效率經營之双重問題卻削減其對台灣經濟之貢獻。本文探討ISO 14001 驗證策略可否改善台電為人詬病之環保問題及對其民營化之助益。透過對通過驗證之台電單位員工的調查,分析員工業務性質及認證成效認知對台電推動ISO 14001 驗證效益三者間之影響。研究發現台電ISO 14001 驗證效益可以「形象提升」、「作業改善」、「競爭優勢」與「環保減廢」等四大效益類別來衡量,且與民營企業之效益類別顯有不同,其次業務性質與驗證成效認知皆影響員工對各類驗證效益的認知。整體而言,台電推動ISO 14001 驗證確達其預期效益顯示台電推動ISO 14001 驗證策略是成功且被有效地執行,除「競爭優勢」效益外,驗證成效認知差異員工對於「形象提升」、「作業改善」與「環保減廢」等三類效益之感受差異。建議台電可運用持續改善策略以求永續發展,並透過教育訓練來提升全體員工對ISO 14001 之共識與認同感以改善企業文化與強化員工競爭意識。 Taiwan Power Company, a state-owned enterprise, is the motive power of Taiwan's industrial development, and it has contributed to a praiseworthy achievement. However, the two problems that Taipower is the main environmental pollution source in Taiwan and that its management is so inefficient have sharply reduced its contributions to Taiwan. This study has explored whether the strategy of ISO14001 certificate can improve Taipower's annoying environmental-protection problems as well as the resulted benefits on its privatization. Through the survey on certificated employees in Taipower units, we analyzed the impact caused by the employee's business quality and the understanding about certificate effectiveness on the benefits of promoting ISO14001 certificate. The result shows that the benefits of ISO14001 certificate can be measured by the four benefit categories- "enhanced image", "improved operations", "competitive advantage" and "waste reduction for environmental-protection"- which are significantly different from the benefit categories of privatized enterprises. Secondly, business quality and the understanding about certificate effectiveness affect the employees' understanding about the benefits of various certificates. In general, Taipower's promotion on ISO14001 certificate has achieved It's goal, which shows that the strategy of Taipower's promotion on ISO14001 certificate is successful and executed effectively. However, the employees commonly consider that promoting ISO14001 certificate can not enhance advantages and that certificate contributes little to privatization. This study suggests that Taipower can use the strategy of continuous improvement to look for sustainable development. Also, common consensus and sense of recognition ISO14001 should be enhanced through educational trainings, in order to improve business culture and strengthen the employees' competitive spirit.