審視政府的預算編列與執行情形是當代循證政策 (evidence-based policy) 的精神，本研究關注國內的環境保護基金 (以下簡稱環保基金) 與環境教育基金決算配置和民眾環保意識及行為影響，並探討政府限塑政策對民眾使用一次性用品之影響的有效性。透過中央研究院人文社會科學研究中心調查研究專題中心所執行之台灣社會變遷基本調查計畫2020第八期第一次「環境組」面訪調查計畫，進行實證分析，量化政府預算與民眾環保意識之間的關聯性。
此外，為探討政府預算對民眾環保意識的影響力，本文蒐集各縣市環保基金決算占各地方政府總決算比率、各縣市環境教育基金決算占環保基金決算比率、各縣市環保基金決算金額、各縣市環境教育基金決算金額，整合前述資料來源，進行量化分析。政府環保基金及環境教育基金決算金額方面採用2019及2020兩個年度之資料。
本研究主要實證結果顯示，政府的環境教育基金決算支出確實對於民眾在環境問題之關心程度、對保護環境增加個人支出之意願、對執行減塑環保行動之意願及限塑政策降低民眾使用一次性用品有影響，惟影響幅度仍屬有限；相較之下，受性別、年齡、教育程度、居住地及收入變數之影響幅度較大，尤其以教育程度影響最為顯著。推測政府在環境教育基金上的資源配置可能不足，或因基金管理和運營中資金有所損耗，導致無法在所有教育階段及地區廣泛推廣，某些地區或學校可能資源極為有限，致使民眾的環保意識提升乏力。
因此，為有效提升國民的環保意識，政府除直接投注資源在環保建設與教育基金上，還需著力提升個人素養，或更積極推行和完善環保政策，確保環境教育與政策措施協同發揮作用。只有通過多管齊下的綜合策略，才能在全社會範圍內培育出深厚之環保意識，推動可持續發展。

關鍵字：環境教育基金預決算、環境教育、環境保護、限塑政策。

This study focuses on the budget allocation of domestic environmental protection funds (EPF) and environmental education funds (EEF) and their impact on public environmental awareness and behavior. It also explores the effectiveness of the government's plastic restriction policies on the public's use of disposable products. An empirical analysis was conducted through the interview survey project by the Research Center for Humanities and Social Sciences at Academia Sinica, quantifying the correlation between government budgets and public environmental awareness. The study uses data from the years 2019 and 2020 for the final amounts of the government's environmental protection and education funds.
The empirical results show that the final expenditure of the government funds does affect public environmental awareness and behavior, as well as the impact of government plastic restriction policies on the use of disposable products. However, the extent of this influence remains limited, with education level having a more significant impact in comparison. Therefore, to effectively enhance public environmental awareness, the government needs to not only directly invest resources in environmental construction and education funds but also focus on improving individual literacy and more actively promoting and improving environmental policies. Ensure that environmental education and policy measures work together to promote sustainable development.

Keywords: EEF & EPF, environmental education and protection, plastic reduction policy.

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