運用資料包絡分析法探討臺北縣29個鄉鎮市公所之財政效率

An Empirical Evaluation of the Financial Efficiency of 29 Townships in Taipei County-Using Data Envelopment Analysis

解芳宜(Fang-Yi Sie) ； 薛富井(Fu-Jiing Shiue)

《會計學報》 3卷1期 (2010/11) Pp. 83-98

https://doi.org/10.29731/SJA.201011.0004

摘要

本研究運用資料包絡分析法以及差額變數分析實證探討民國93年至97年間臺北縣29鄉（鎮、市）公所財政效率，以及臺北縣宣布改制為直轄市政府前後，各鄉（鎮、市）財政效率之趨勢分析。實證結果發現技術效率皆最有效率的計有5個公所，進一步分析，純技術效率皆為最有效率的計有9個公所；規模效率皆為最有效率的計有6個公所。臺北縣政府宣布改制為直轄市政府前，技術有效率的公所家數有減少現象，而臺北縣政府宣布改制為直轄市政府後，技術有效率的公所家數大幅增加。本研究另運用差額變數分析結果，提出改善財政效率之重要政策意涵，亦即在現行之有限財政資源下，本研究特別針對個別鄉（鎮、市）公所進行最適資源配置方法之建議，包括可採取應減少財產總額、應減少歲出實付數、應減少實際員額、應增加非稅課收入、應增加都市計畫公共工程實施數量及應增加金融機構分布數等計6項措施，以期達成有效率境界。

關鍵字

財政效率 ； 資料包絡分析法 ； 差額變數分析

並列摘要

This research evaluates the financial performance of 29 townships in Taipei County during 2004 and 2008. By conducting Data Envelopment Analysis (DEA) and Slack Variable Analysis (SVA), different sources of efficiency can be identified and the periods before and after the announcement of changing Taipei County to municipality directly under the jurisdiction of Central Government can also be compared. Results from DEA indicated that five townships demonstrated the best technical efficiency, while nine had the best pure technical efficiency. Six townships had the best scale efficiency. The number of townships that had technical efficiency decreased before the periods of changing Taipei County to a municipality, but the number increased after the change of the system. Results from SVA provided suggestions on optimal resources allocation methods to increase financial efficiency, under the constraints of financial resources for different townships. They include mixtures of reduction of township's owned properties, yearly actual expenditures, actual personnel deployment, as well as increase in non-tax related revenues, urban planning of public constructions, and the number of financial institutions within township.

並列關鍵字

Financial efficiency ； Data envelopment analysis ； Slack variable analysis

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