本研究以迪氏指標分解法以及投入產出結構分解法探討1996年至2006年間台灣鋼鐵業二氧化碳排放變動之主要因素。在迪氏指標分解法中我們將二氧化碳排放變動分解為能源係數、二氧化碳排放係數、產業配比以及經濟成長等四個因素，其結果指出能源係數以及經濟成長為最主要之增量因素，其中能源係數為增量因素代表鋼鐵業生產每單位產值之產品所使用的能源增加了，亦或是消耗等量的能源能生產的產值減少了。另一個穩定的增量因素為經濟成長因素，在本研究中進一步以結構因素分解法分析。
在結構因素分解中本研究近一步將二氧化碳排放變動分解成能源係數、二氧化碳排放係數、中間投入量技術、中間投入結構技術、國內最終需求量、國內最終需求結構、出口最終需求量以及出口最終需求結構等八個因素。其中最顯著的增量因素依舊為能源係數，而最顯著的減量因素為中間投入量技術因素。而在這十年間之總增量因素大於總減量因素，故在這十年間台灣鋼鐵業之二氧化碳排放不斷地增加，而其中煤炭的使用是鋼鐵業最主要的二氧化碳排放以及增量來源。
電力消費也佔鋼鐵業二氧化碳排放很大一部份，其中除了大量的電力消費外，電力過高的二氧化碳排放係數亦是一個很大的原因，尤其是汽電共生廠的二氧化碳排放係數特別高，除了大量使用煤之外，效率的低落更是讓電力的二氧化碳排大量增加。鋼鐵業的2006年的二氧化碳排放，煤、油、氣、電分別佔52.79%、6.71%、2.20%以及38.29%，這也代表著鋼鐵業的能源結構有很大的改進空間。
無論是國內消費或是出口，最終需求量很難減少，因為所有的產業都想增加生產，而所有的消費者也都希望可以多消費一些。當然也不會有人想看到最終需求量減少，因為那意味著經濟的蕭條。在理想情況下，最終需求結構應該為減量因素，這意味著大家的需求從較高能源密集度或是二氧化碳密集度的產品轉向較低密集度的產品。然而，在1996-2006年間，雖然國內最終需求結構因素是減量因素，但是出口的最終需求結構仍然是呈現增加的情況。

This study used Divisia index decomposition analysis and input-output structural decomposition analysis to identify the major factors of the CO2 emission in the iron and steel industry during 1996 to 2006.
The result of Divisia index decomposition analysis shows that the industrial energy coefficient factor and economic growth increased the most. The increase in the industrial energy coefficient factor indicates that the energy used to produce per unit product of steel became larger or the product’s value decreased. The GDP factor was also a stable factor, so we further used structural decomposition analysis to decompose the economic factor.
The result of structural decomposition analysis shows that the most significant increasing CO2 emission factor was the industrial energy coefficient; and the most significant decreasing factor was the intermediate input level change. In these ten years, the total increasing factors are stronger than the total decreasing factors so the CO2 emission amount kept increasing. Coal was the major CO2 emission source and the largest CO2 emission increase energy type of the iron and steel industry.
Electricity consumption in the iron and steel industry caused very a large amount of CO2 emission. Furthermore, the CO2 emission factor of electricity in the iron and steel industry was very large in the co-generation plants (combined heat and power, CHP). This suggests that most of the heat source of CHP was from coal and with low efficiency. The CO2 emissions from electricity, coal, oil and gas account for 38.29%, 52.79%, 6.71% and 2.20%, respectively, in 2006, it indicates that the energy structure of the iron and steel industry should be improved in the future.
The industrial energy coefficient factor is positive indicating that the energy consumption used to produce the unit total output kept rising. In other words, as time goes on, we input more and more energy to produce a dollar of output. The problem may be due to the poor energy efficiency or a decrease in the value of the product.
In the view of the final demand, it is hard to reduce the final demand level because people want to consume more and have a better life; but under ideal conditions, the final demand structure should be shifted to lower energy intensity products. From 1996-2006, the domestic final demand structure decreased, whereas the export final demand structure increased in Taiwan.

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