農會信用部效率性之評估

Efficiency Evaluation of the Credit Department of Farmers’ Associations

李佩陵(Pei-Ling Li)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500149

摘要

本研究係利用資料包絡分析法(Data Envelopment Analysis, DEA) 評估台灣地區218家農會信用部之相對效率，分別以CCR及BCC模式評估其整體效率及技術效率，並經由差額變數分析，具體探討各信用部無法達到相對效率之主要原因，提供相對無效率DMU其投入及產出改進方向與幅度之資訊，最後利用迴歸分析，針對影響效率值之原因加以探討。
研究結果發現，各縣市之整體效率值平均數大多在0.7以上，具相對效率之信用部共24家，其中，又以L縣市表現最佳，19家受評估的信用部中有6家效率值達到1；在區域別部分，以東部為最佳，整體效率平均值為0.8576，其次依序為北部、南部、中部。
由差額變數分析結果可知，在CCR模式下，「其他投入」的投入過剩是無效率DMU的主因，產出不足方面，則是以「存放行庫」的不足為主因。
在探討影響整體效率的解釋因素方面，區域別之因素會影響到放逾比率，且真正影響整體效率值之主要原因在於信用部之相對規模、存放比率以及區域別等三個特定因素，故農會信用部可藉由擴大其規模，獲得規模效益，達到提昇效率之目的，並且以存放比率作為一項效率衡量指標，以及區域特性亦將會影響到效率值高低，選舉因素與天然因素使得中、南部地區農會信用部逾放情況較為嚴重，而東、北部則因多為農業用貸款、選舉活動和緩，因此效率較高。

關鍵字

資料包絡分析法(DEA) ； 農會信用部 ； 績效評估

並列摘要

This study use the Date Envelopment Analysis to evaluate the relative efficiency of the credit department of farmers’ associations of 218 units in Taiwan, and assess its aggregate efficiency and technical efficiency by way of CCR and BCC model separately, and via the difference parameter analysis, can probe into the main reason which unable reach relative efficiency of every credit department concretely , offer relatively inefficiently DMU its information of improving direction and range of input and output. Finally, utilize the regression analysis to confer the reasons for influencing efficiency value.
The result of study reveals, the aggregate efficiency value averages of all counties and cities are mostly above 0.7, the credit department with relative efficiency amounts to 24, among them , it is best to behave with L counties and cities, 19 have 6 efficiency value up to 1 credit department that assess; In the area partly, it is best to regard east part as, the average of aggregate efficiency is 0.8576, secondly it is the north , south , middle parts in order.
Through the difference parameter analysis result shows , under CCR model, the input surplus of「other input」is the main reason of inefficient DMU, in the output deficiency respect, it is as the main reason with「preserve the conduct storehouse」.
In confering the explanation factors of influencing aggregate efficiency, the factor of area will influence loan non-performing ratio, and three specific factors are the main reasons to really influence aggregate efficiency value lies in the relative scale of the credit department , deposit loan ratio and area. So the credit department of farmers’ associations can obtain scale merit , achieve the goal of promoting efficiency by expanding its scale , and weigh the index as a efficiency by deposit loan ratio , and the regional characteristic will also influence efficiency value level. It is loan non-performing situation comparatively serious that election factor and natural factor enable the credit department of farmers’ associations of middle and south parts. And because of agriculture loan use and gentle election activity, east and north parts have high efficiency relatively.

並列關鍵字

the credit department of farmers’ associations. ； performance evaluation ； Data Envelopment Analysis(DEA)

參考文獻

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