地方政府各服務構面支出效率之評估—兼論支出效率與補助款項之關聯

Multi-dimensional Expenditure Efficiency of Local Governments and the Association between Expenditure Efficiency and Grants

黃德芬(Der-Fen Huang) ； 王肇蘭(Chao-Lan Wang)

《會計審計論叢》 2卷2期 (2012/12) Pp. 33-67

https://doi.org/10.30142/RAAS.201212.0002

摘要

本研究運用資料包絡分析法評估2001至2010年我國21個地方政府之支出效率， 並探討支出效率與補助款項之關聯。依據重大性原則，以各歲出政事別支出決算占總歲出決算比例之高低，遴選出教育文化、經濟發展、社會福利、一般政務及社會治安五大服務構面，分別評估地方政府在這五大構面的支出效率。實證結果發現，以加權平均方式計算各縣市之總支出效率，表現最佳的地方政府為台北縣、澎湖縣、嘉義市，表現最差的地方政府為苗栗縣、南投縣、嘉義縣。此外，統籌分配稅款與總支出效率呈顯著正相關，補助依存度則與總支出效率呈顯著負相關。據此，本研究建議補助制度應重新調整，具一般補助款性質之統籌分配稅款應擴大，而特定補助款應縮減。

關鍵字

地方政府 ； 支出效率 ； 補助款 ； 資料包絡分析

並列摘要

This study evaluates the multi-dimensional expenditure efficiency of 21 local governments in Taiwan from 2001 to 2010 using the data envelopment analysis approach. Based on materiality, evaluated dimensions include education and culture, economy development, social welfare, general administration, and social security perspectives. We also investigate the association between weighted average expenditure efficiency and grants. Overall, the most efficient local governments are Taipei County, Penghu County, and Chiayi City; and the most inefficient local governments are Miaoli County, Nantou County, and Chiayi County. In addition, there is a positive (negative) relationship between the expenditure efficiency and categorical grants (grant-in-aids). It implies the current allocation system cannot provide incentive to local governments to improve expenditure efficiency.

並列關鍵字

Local governments ； Expenditure efficiency ； Grants ； Data envelopment analysis

參考文獻

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