國營企業經營績效分析－以台灣菸酒公司為例

Analyzing Operating Performance of State-Owned Enterprises: Evidence from Taiwan Tobacco and Liquor Corporation

李揚(Yang Li)

《管理與系統》 22卷2期 (2015/04) Pp. 229-248

摘要

一般認為國營企業民營化可有效提升經營績效，然而相關的研究結果却呈現不一致的情形，特別是拉丁美洲國家與東歐國家出現反民營化現象。本研究應用Simar and Wilson（2007）所提出的二階段拔靴法截尾迴歸模型分析財政部所屬的台灣菸酒公司旗下100個營業分支機構的經營績效，期望提供民營化以外的另一種思考。實證結果顯示：在現有的產出水準下，全體營業處所之各項生產要素平均尚有26.53%的調降空間；此外，營業處所若將營業據點或倉庫，由自有轉換為租賃，大約可提升效率2.17百分點至14.92百分點。

關鍵字

民營化 ； 台灣菸酒公司 ； 二階段DEA ； 拔靴法 ； 截尾迴歸模型

並列摘要

It is generally believed that privatization can effectively improve the performance of state-owned enterprises. However, some scholars found unsupportive outcomes, especially for the studies of Latin American and transition countries. This study applied the two-stage data envelopment analysis (DEA) procedure proposed by Simar and Wilson (2007) to analyze the performance of 100 operating branches of Taiwan Tobacco and Liquor Corporation owned by Ministry of Finance in order to offer another consideration other than privatization. Empirical results showed that on average, these branches could increase their efficiencies by 26.53 percent if all branches operate on the efficiency frontier; in addition, it can approximately increase the technical efficiency by 2.1 percent to 14.9 percent if a branch owns the business office and/or warehouse instead of renting it.

並列關鍵字

Privatization ； Taiwan Tobacco and Liquor Corporation ； Two-stage DEA ； Bootstrap ； Truncated Regression

參考文獻

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