本研究旨在探討電力能源結構變動對建築碳排係數評估的影響，以臺灣綠建築評估制度自2015年EEWH-BC（綠建築評估手冊－基本型）至2024年BERS（建築能效評估系統）之轉型為背景，分析電力排放係數變化對建築營運階段碳排放評估的實質影響。研究採用制度比較分析法與個案再計算法，以富邦人壽大樓為實證案例，針對空調與照明兩大日常節能指標，分析計算公式、能耗邏輯與評估結果之差異。 研究結果顯示，制度轉變使評估模式由「節能率導向」轉向「能源使用強度與碳排放量導向」，而電力排放係數自2015年0.528降至2024年0.474 kgCO₂e/kWh（-10.23%），成為驅動建築碳排變化的關鍵因素。在建築設備與使用模式不變的情況下，富邦人壽大樓年碳排放量可因電力結構改善而減少491.21公噸CO₂e，充分展現供給側能源轉型對建築部門減碳的槓桿效應。 本研究建立設備層級的碳排計算模型，量化制度差異與能源結構變動對評估結果的影響，釐清碳排變化的來源。此外，研究延伸分析核能政策調整（如核三廠延役）對臺灣電力碳排係數的可能影響，並重新估算其對個案建築碳排的效益，結果顯示能源政策變動將直接影響綠建築評估機制與建築碳管理策略。 研究成果可作為綠建築制度修訂、建築能效管理與能源轉型政策制定的重要參考，亦為企業撰寫ESG報告與因應CBAM（碳邊境調整機制）提供建築營運碳排評估方法框架。;This study investigates the impact of changes in the power generation mix on building carbon emission factor assessment， using the evolution of Taiwan′s green building evaluation systems—from the 2015 EEWH-BC (Green Building Evaluation Manual - Basic Version) to the 2024 BERS (Building Energy Rating System)—as the institutional context. The research analyzes how variations in electricity emission factors affect the assessment of carbon emissions during building operation. Using comparative institutional analysis and case-based recalculation methods， the study employs the Fubon Life Insurance Building as an empirical case， focusing on two major operational energy indicators: air-conditioning and lighting systems. The findings reveal that the evaluation framework has shifted from a "percentage-based energy-saving approach" to an approach centered on "energy use intensity and operational carbon emissions." Critically， the electricity emission factor decreased from 0.528 in 2015 to 0.474 kgCO₂e/kWh in 2024 (-10.23%)， emerging as the key driver of building carbon emission changes. Without any modifications to building equipment or usage patterns， the Fubon Life Insurance Building′s annual carbon emissions can be reduced by 491.21 tons CO₂e solely through improvements in the power generation mix， demonstrating the significant leverage effect of supply-side energy transition on building sector decarbonization. The study establishes an equipment-level carbon emission calculation model and quantifies the impacts of both institutional changes and variations in the national energy mix on assessment outcomes， clarifying the sources of carbon emission variations. Additionally， the research extends its analysis to examine the potential effects of nuclear policy adjustments (such as extending the operation of Nuclear Plant No. 3) on Taiwan′s electricity emission factor and reassesses their implications for building carbon emissions. The results indicate that shifts in energy policy directly influence green building evaluation mechanisms and carbon management strategies in the building sector. The research outcomes provide valuable references for revisions of green building assessment systems， building energy performance management， and energy transition policy formulation. Moreover， the study offers an operational framework for building operational carbon emission assessment， supporting enterprises in preparing ESG reports and responding to CBAM (Carbon Border Adjustment Mechanism) requirements.
