本研究欲探討我國22個地方審計機關民國91-95年之相對效率,透過9項衡量指標,運用資料包絡分析法之產出導向CCR、BCC模式作為評估績效模式進行分析,研究結果發現: 一、整體績效部分:以「歲入、歲出修正數」「剔除、減列、收回、繳庫數」「不法不忠案件處分人數」「未盡職責或效能過低案件及建議改善意見」「對內部控制、審核等之實施提出意見數」為產出項,投入項為「員額」「受審核單位數」「歲入決算數」「歲出決算數」。整體技術效率平均值0.565,純技術效率平均值0.638,規模效率平均值0.889。整體效率表現相對較佳的有4個審計單位,較無效率的有5個審計單位。另由敏感度分析得知「員額」敏感度最高,「未盡職責或效能過低案件及建議改善意見」次之。 二、效能性審計績效方面:研究結果顯示:整體技術效率平均值0.662,純技術效率平均值0.739,規模效率平均值0.899。整體效率表現相對較佳的有5個審計單位,較無效率的有3個審計單位。
This study is to assessing relative efficiency of 22 local auditing agency and the study period is from 2002 to 2006 by using CCR, BCC output orientation and efficiency measurement model from data envelopment analysis. The findings are as follow: This study found that technical efficiency of the overall average of 0.565, a purely technical efficiency average of 0.638, a scale efficiency average of 0.889. And four local audit agencies outperformed others in the sample in terms of overall efficiency measure, five local audit agencies were relatively inefficient. The efficiency of performance audit: The results showed that: technical efficiency of the overall average of 0.662, a purely technical efficiency average of 0.740, a scale efficiency average of 0.890. Five local audit agencies outperformed others in the sample in terms of overall efficiency measure, three local audit agencies were relatively inefficient.