行政執行處執行效率-資料包絡分析法之實證研究

A Study on Operational Efficiency of the Administrative Enforcement Agency —Data Envelopment Analysis(DEA) Approach

楊小青(Hsiao-Ching Yang)

指導教授 ： 劉立倫

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900886

摘要

由於將公法上金錢給付義務逾期不履行者，由原移送法院強制執行之制度，改為移送法務部設置之行政執行署所屬各地行政執行處等專責機關辦理。此乃我國新創設之制度，更為世界首例。故相較於其他公務機關來說，行政執行處職掌公法上金錢給付義務之強制執行，其執行績效好壞，不僅直接影響政府的國庫收入，更重要的意義是社會公平正義的實現與否，因此建立一套公正、客觀的衡量方法與技術，是刻不容緩的事。
行政執行處雖非以營利為目的，惟因職司公法上金錢給付義務之催討，其投入與產出較易量化，可視為政府的生產單位，而資料包絡分析法最大特色在於利用實際的投入、產出數據作分析，有別於其他實證研究之問卷資料，較具公信力，也不需人為主觀賦予權數，較符合公平原則，分析的結果可提供決策者作為效率改善的參考，故本研究採用DEA模式來評估行政執行處之執行效率。
研究結果發現：
1.以平均整體效率值分析，臺北執行處各年度之整體效率值均為1，屬於高效率單位；高雄、板橋、桃園、臺中、臺南等5個執行處平均整體效率值介於0.83至0.98之間，屬於中效率單位；花蓮縣、宜蘭、屏東、彰化、嘉義縣、新竹等6個執行處平均整體效率值小於0.8，屬於低效率單位。
2.以投入產出項個別差額分析結果，以徴起金額須改進空間為4,643.19％排名第1、結案件數須改進空間為2,148.44％次之、員額數須改進空間為896.44％再次之。
3.以各年度差額分析結果，以95年度須改進空間為2,404.01％排名第1、96年度須改進空間為2,199.05％次之、94年度須改進空間為1,548.95％再次之。

關鍵字

資絡包絡分析法 ； 績效評估 ； 行政執行處

並列摘要

In terms of Public Law, the people who defaulted on their monetary payment obligation will be referred to regional Administrative Enforcement Agencies, subordinate to district branches under Ministry of Justice instead of being subject to compulsory execution by district courts. In Taiwan, this is a new established system which is also first worldwide example. Comparing to other government bureaus, Administrative Enforcement Agencies are in charge of mandatory enforcement of overdue payment obligations in Public Law whose performance not only affects the public revenues, but also the fulfillment of social justice. Therefore, establishing a set of impartial and objective measurement and technique brooks no delay.

Although making profit is not the purpose of Administrative Enforcement Agency, it can be regarded as a production unit of government because of its duty of mandatory enforcement of overdue payment obligations in Public Law. Also it is easy to quantify its input and output. The study uses Data Envelopment Analysis (DEA) to evaluate the operating efficiency of Administrative Enforcement Agency. The consequence of the study can be reference for decision makers to improve the efficiency. The summarized consequence of the study as follows:

1.The outcome of average aggregate efficiency analysis shows that the yearly value of average aggregate efficiency of Taipei Administrative Enforcement Agency is 1 which belongs to high efficiency ranking; the five administrative enforcement agencies including Kaohsiung, Banciao, Taoyuan, Taichung, Tainan are middle efficiency ranking; and the six administrative enforcement agencies, including Hualien, Yilan, Pingtung, Changhua, Chiayi and Hsinchu, are low efficiency ranking.

2.The outcome of input and output variable analysis reveals that the improvement space of accumulative success amount performance comes to the 1st place, and the second place and the 3rd place are closing cases and the prescribed number of personnel.

3.The outcome of yearly slack variable analysis shows that the improvement space of 2006 ranks the 1st place, that of 2007 gets ranking number 2, and the ranking number 3 is the improvement space of 2005.

並列關鍵字

operating efficiency ； Administrative Enforcement Agencie

參考文獻

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