隨著產業結構之變遷，服務業成為台灣經濟結構主體，並為都市內最重要之經濟活動。台灣在歷經過去汙染嚴重之工業化時代，民眾現今環保意識日漸高漲，產業發展伴隨的環境污染成為備受爭議之議題。在邁向服務經濟時代時，我國環境品質應是逐漸提升，但反觀今日，環境污染以及能源短缺問題仍然嚴重，顯然，一昧的將環境政策聚焦在工業部門已不足以反映我國以服務業為核心的產業現況。
在過去探討產業環境議題之相關研究大多以製造業為主軸，鮮少研究探討服
務業與環境的關係，一般人更是直覺認為服務業為乾淨產業，因此本研究嘗試使用投入產出生命週期評估方法，探討服務業部門直接與間接環境衝擊，以提供給相關單位進行產業環境政策之研擬與修正。相關結論如下：
一、服務業部門每單位產出對環境的影響較低，但由於大量的總產出造成服務業部門顯著的間接環境衝擊。
二、批發零售業雖然每單位需要環境衝擊不顯著，但由於大量的最終需要導致重大間接環境衝擊，主要來自於石油及煤製品業、化學材料業、紙漿、紙及紙
製品業。
三、住宿及餐飲業、藝術、娛樂及休閒服務業每單位需要耗用較多電力及能源，顯示當最終需要增加一單位時該部門對環境的影響較大；教育服務業最終需要直接的電力使用偏高，顯示各級學校及社會教育機構直接大量的電力使
用。
四、批發零售業以及住宿及餐飲業所引發的環境衝擊多不是發生在活動的實際
地點台北縣市，而多在雲林縣以及高雄縣市。
關鍵字：環境衝擊、服務業部門、投入產出生命週期評估

With the industrial structure has changed, service industries have become the main economic activity in Taiwan. Through the generation of industrialization, people
pay more attention to environmental issue in Taiwan. The pollution which is caused by the development of industrial has become a controversial issue. As we enter the generation of service economy, the environmental quality should be enhanced, but the problem of energy consumption and environmental pollution remains serious.
Obviously, only concern with environmental issue of manufacturing is not enough, we should consider from different point of view.
In the past, the environment issue of manufacturing has been very carefully researched; there were only few studies had noticed the environment issue of service sector. Most people think intuitively of service of clean industry. Therefore, in this study we use an Economic Input-Output Life-Cycle Assessment (EIO-LCA) model to assess both the direct and indirect environment impacts of service sector in Taiwan.
The main conclusions are as follows:
1. Compared with other major sectors, environmental impacts per dollar output is lower for service sector. However, with the large number of total outputs, service sector contributes to the large number of indirect impacts.
2. With the large number of final demand, the sector of Wholesale and Retail Trade consists of a great number of indirect environmental impacts; most of them come from the sector of Petroleum and Coal Products Manufacturing, Chemical Material Manufacturing and Pulp, Paper and Paper Products Manufacturing.
3. Electricity and energy use per million dollar input are higher by the sector of Accommodation and Food Services and Arts, Entertainment and Recreation.
4. The environmental impacts which are caused by Wholesale and Retail Trade and Accommodation and Food Services are not produced at the actual site of activity in
Taipei City, most of them are produced in Yulin County and Kaohsiung City.
Key words: Environmental impact, Service sector, Economic Input-Output Life-Cycle
Assessment (EIO-LCA)

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三、網站資料
 EIO-LCA 網站http://www.eiolca.net/
 行政院主計處 http://www.dgbas.gov.tw/mp.asp?mp=1
 美國統計局 http://www.census.gov/.
 WTO入口網 http://cwto.trade.gov.tw/mp.asp?mp=1.
 經濟部能源局http://www.moeaboe.gov.tw/
 台灣電力公司 http://www.taipower.com.tw/
 行政院環保署空氣品質模式支援中心
http://www.aqmc.org.tw/dispPageBox/aqmcHp.aspx?ddsPageID=aqmcHp
 行政院環保署事業廢棄物管制資訊網 http://waste.epa.gov.tw/prog/IndexFrame.asp