植基於效率分解資料包絡分析法探究政府審計機關之績效

Governmental Audit Agencies' Performance based on Additive Efficiency Decomposition DEA

周漢忠(Han-Chung Chou) ； 盧文民(Wen-Min Lu) ； 楊凱筑(Kai-Chu Yang) ； 顏寶恭(Pao-Kung Yen) ； 何東興(Dong-Sing He)

《當代會計》 17卷2期 (2016/11) Pp. 209-233

https://doi.org/10.6675/JCA.17.2.03

摘要

本研究運用「加法型效率分解資料包絡分析法（Additive EfficiencyDecomposition DEA）」探究政府審計機關「審計效率」與「審計效能」，該模型無法有效區隔有效率審計機關之排序及內部資源運用之強、弱勢分析，故本研究進一步結合「以參考網路為基礎之排序法（Network-Based Ranking Method）」，以利區分不同階段的標竿單位與內部強弱項的資源運用項目分析比較，並探究資本支出規模與政黨因素對審計機關績效之影響，提供有關單位資源配置與政策推動之參考。而迴歸分析結果也顯示出，資本支出規模對審計機關的審計效率及效能有顯著之影響。

關鍵字

審計機關 ； 績效評估 ； 加法型資料包絡分析法

並列摘要

This study investigates ＂audit efficiency＂ and ＂audit effectiveness＂ in audit agencies using the Additive Efficiency Decomposition DEA model. The model cannot sufficiently distinguish between audit agencies' efficiency ranking and strength-weaknesses analysis of their internal resources. Thus, the model is further integrated with Network-Based Ranking Method, so as to distinguish the benchmark units from various stages of analysis and allow strengths and weaknesses of internal resources to be compared. In addition, the study examines the effect of capital expenditure scale and political party affiliation on audit performance. This is to provide relevant agencies with reference in resource allocation and policy implementation. Regression analysis results further indicate that capital expenditure scale has no significant influence on audit efficiency and effectiveness of auditing agencies.

並列關鍵字

audit agency ； performance evaluation ； additive efficiency decomposition DEA

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