農金法對農會信用部經營效率影響之實證研究

An Empirical Study on the Operation Performance of the Credit Department of Farmers' Accociation-The Effect of Agricultural Finance Law

馮慧娟(Hui-Chuan Feng)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600575

摘要

本文主要目的為探討農會信用部於農業金融法施行之後對經營效率是否有所影響？並以ANOVA差異分析及母數Bonferroni檢定法探討各年度之相對效率是否顯著？並進一步以二組t檢定法檢測各縣市農業人口比例、都市化程度及四大區域與上述經營效率是否有所關聯？最後以事後檢定的方式，驗證在無母數Wann-Whitney-Wilcoxon檢定法及Kruskal-Wallis檢定法之下，各組母體是否屬常態分配？

　　就農會信用部之經營績效而言，實證結果顯示，在2001年整體效率方面，計有18家農會為當中相對有效率的信用部，占所有樣本的8.26%。在技術效率方面，計有47家農會為當中相對有效率的信用部，占所有樣本的21.56％。而在規模效率方面，計有18家農會為當中相對有效率的信用部，占所有樣本的8.26％；另外2002年在整體效率方面，計有4家農會為當中相對有效率的信用部，占所有樣本的1.83%。在技術效率方面，計有15家農會為當中相對有效率的信用部，占所有樣本的6.88％。而在規模效率方面，計有4家農會為當中相對有效率的信用部，占所有樣本的1.83％；另2003年在整體效率方面，計有12家農會為當中相對有效率的信用部，占所有樣本的5.5%。在技術效率方面，計有17家農會為當中相對有效率的信用部，占所有樣本的7.8％。而在規模效率方面，計有12家農會為當中相對有效率的信用部，占所有樣本的5.5％；另2004年在整體效率方面，計有31家農會為當中相對有效率的信用部，占所有樣本的14.22%。在技術效率方面，計有52家農會為當中相對有效率的信用部，占所有樣本的23.85％。而在規模效率方面，計有31家農會為當中相對有效率的信用部，占所有樣本的14.22％。因此多數農會信用部在農金法施行前之經營績效都有待改善。

就農會信用部經營績效與都市化程度或農業人口比例之間的關聯性而言，實證結果發現，農會信用部的經營績效（含整體效率與技術效率）與都市化程度及農業人口比例，皆未呈現一定程度之關聯性，另外四大區域除了東區之技術效率外，其他區域之經營績效皆較農金法施行之前降低，表示地理因素差異仍是影響相對效率值之主因之一。在差額變數分析方面，在CCR模式下，「其他投入」的投入過剩是大多數無效率DMU的主因，產出不足方面，則是以「農業貸款」的不足為主因；在BCC模式下，「其他投入」的投入過剩是大多數無效率DMU的主因，產出不足方面，則是以「放逾比率」的不足為主因。

關鍵字

經營效率 ； 農會信用部 ； 資料包絡分析法 ； 績效評估

並列摘要

Does the main purpose of this text influence to some extent business efficiency after agriculture's financial law is implemented in order to probe into the credit department of peasant association? And it is apparent to count Bonferroni and assay the relative efficiency of probing into every year in France with ANOVA difference analysis and mother? And it is related to some extent to assay the law and measure agricultural population's proportion in all counties and cities , urbanize degree , four major areas and above-mentioned business efficiency by two groups of t further? By way of assaying afterwards , prove in have mother count Wann-Whitney-Wilcoxon assay law and Kruskal-Wallis assay under the law finally, does the parent of every group belong to the normality to assign?

As regards management performance of the credit department of peasant association, the real example result shows, in 2001 whole efficiency, 18 peasant associations, for the relatively efficient credit department in the middle, accounts for 8.26% of all samples. In technological efficiency, 47 peasant associations, for the relatively efficient credit department in the middle, accounts for 21.56% of all samples. In scale efficiency, 18 peasant associations, for the relatively efficient credit department in the middle, accounts for 8.26% of all samples; In whole efficiency, 4 peasant associations, for the relatively efficient credit department in the middle in 2002 in addition, accounts for 1.83% of all samples. In technological efficiency, 15 peasant associations, for the relatively efficient credit department in the middle, accounts for 6.88% of all samples. In scale efficiency, 4 peasant associations, for the relatively efficient credit department in the middle, accounts for 1.83% of all samples; Another in whole efficiency, 12 peasant associations, for the relatively efficient credit department in the middle in 2003, accounts for 5.5% of all samples. In technological efficiency, 17 peasant associations, for the relatively efficient credit department in the middle, accounts for 7.8% of all samples. In scale efficiency, 12 peasant associations, for the relatively efficient credit department in the middle, accounts for 5.5% of all samples; Another in whole efficiency, 31 peasant associations, for the relatively efficient credit department in the middle in 2004, accounts for 14.22% of all samples. In technological efficiency, 52 peasant associations, for the relatively efficient credit department in the middle, accounts for 23.85% of all samples. In scale efficiency, 31 peasant associations, for the relatively efficient credit department in the middle, accounts for 14.22% of all samples. So most management performances before the agricultural gold law is implemented of credit department of peasant association all remain to improve.

But the speech on related that the credit department of peasant association deals in performance , urbanization degree or agricultural population's proportion, the real example result is found, the management performance (including whole efficiency and technological efficiency ) and urbanization degree and agricultural population's proportion of the credit department of peasant association, appear a certain degree getting related , besides technological efficiency of the east district four major areas in addition all, other management performance of area reduce before implementing than agricultural gold law all , show geographical factor difference to influence relative efficiency main reason of value one of. Analysing the respect in the difference parameter, under CCR way, the input surplus of ' other input ' is the main reason of most inefficient DMUs, the output is fewer than the respect, is as the main reason with the deficiency of ' the agricultural loan ' ; Under BCC way, the input surplus of ' other input ' is the main reason of most inefficient DMUs, it fewer than output ,it is with ' rate of exceeding will be put ' deficiency as main reason.

並列關鍵字

The materials charter and hold analytic approach (DEA ) ； performance assessing ； peasant association credit department in place with a n ； business efficiency

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