工業鍋爐排放空氣污染物為台灣固定污染源污染排放量主要來源之一，因此政府對工業鍋爐訂定更高之空氣品質排放標準，並補助燃料由重油改為天然氣之建置費用。 本研究以南崗工業區大震企業股份有限公司為例，收集工業鍋爐使用廠商相關數據，進行燃料改善之效益評估，成本方面，包括由重油改為天然氣之增加燃料成本，及扣除政府補助後之建置成本；效益方面，包括空氣品質改善對人體健康量化效益，及改善後之裁罰費用減免效益。經案例分析，鍋爐改燃天然氣後成本效益如下：(1) 鍋爐效率提高5%。(2) 免徵空污稅（減少空污稅支出）。(3) 降低運轉噪音（由85分貝降到65分貝）。(4) 增加熱回收能源（增設空氣預熱器及增加節煤器傳熱面積）。(5) 節省用電量（3個月節省15萬度，約節省45萬元）。(6) 節省人力及人事費用（由9人減至7人，約四分之一人力）。(7) 減少空氣污染，符合環保標準。(8) 因已無硫化物，可減少鍋爐本體、節煤器、空氣預熱器及附屬裝置的保養與歲修費用。 Air pollutants emitted by industrial boiler are one of Taiwan's main sources of emissions from stationary sources. Therefore, the government has set high air quality emission standards for industrial boilers and subsidized the construction cost of changing the fuel from heavy oil to natural gas. This study takes Dazhen Enterprise Co., Ltd. In Nangang Industrial Zone as an example to collect relevant data from manufacturers of industrial boilers and evaluate the benefits of fuel improvement. The cost includes the increased fuel cost of changing from heavy oil to natural gas, and construction costs after deducting government subsidies; Benefits included the quantitative benefits of air quality improvement on human health, and the reduced penalty fees after the improvement. According to case analysis, the cost-benefits are as follows: (1) The boiler efficiency is increased by 5%.(2) Exemption of air pollution tax (reduction of air pollution tax expenditure).(3) Reduce operating noise (from 85 decibels to 65 decibels).(4) Increase heat recovery energy (add air preheater and increase heat transfer area of coal economizer).(5) Save electricity consumption (saving 150,000 kWh in 3 months, saving about 450,000 yuan).(6) Save manpower and personnel costs (from 9 to 7 people, about a quarter of the manpower).(7) Reduce air pollution and meet environmental protection standards.(8) Since there is no sulfide, the maintenance and annual repair costs of the boiler body, coal economizer, air preheater and auxiliary equipment can be reduced.
