縣市改制前後之地方政府績效評估

The Efficiency of Local Government Expenditures - Before and After Counties/Cities Restructuring

陳醇(Chen, Chun)

指導教授 ： 林恭正

國立臺北大學/公共事務學院/財政學系/碩士(2015年)

摘要

由於我國財政制度設計偏向單一制，故中央具有較強的財政能力，反觀地方雖有中央統籌分配稅款及補助款的挹注，但仍面臨不均及不足的問題。為改善此問題，除了努力開源之外，也可以從支出的精簡著手。然而當前政府偏重使用效能而非效率作為績效評估標準，忽略達成目標所需付出的成本。為改善該缺陷，本研究使用資料包絡分析法(Data Envelopment Analysis，DEA)做為政府支出效率衡量的方式，研究目的有三，一為分析我國地方政府支出效率情況，找出無效率的產出及程度，二為探求影響效率值的因素，最後並檢驗縣市改制是否有達成其政策目的。
研究樣本期間為2008年至2013年共6年，依縣市改制時點分為改制前三年及改制後三年。改制前三年觀察對象有23個地方政府，改制後三年有20個，皆不包含金門及連江縣。
實證模型分成兩階段，第一階段使用資料包絡分析法估算出政府六大構面的支出效率值後，再加權平均出總效率值，藉以全面地衡量支出效率。接著以差額變數分析法計算出各構面可節省空間，最後利用Malmquist生產力指數估算出效率值跨期間的變動狀況。第二階段利用第一階段得出的總效率值作為被解釋變數，利用Tobit隨機效果模型探討影響效率值的因素，其中包含衡量縣市改制效果的相關變數。
研究結果顯示，一是直轄市政府擁有較多的財政資源但不一定有較高的支出效率；二為2011年縣市改制之後升格縣市的可節省空間反而大幅增加；三為改制後升格縣市的規模效率大幅下降，因為生產規模過大導致生產規模不效率，偏離最適生產水準。四為改制後升格縣市的純技術效率值呈現成長，且是由縣政府帶動市政府成長。
Tobit模型結果顯示土地面積、平原比例、公務人員素質及財政狀況與技術效率呈現正向顯著影響，人口密度及地方議會一黨過半則與之呈現負向顯著。縣市改制變數部分，不論分為有發生直接升格和有發生合併升格，或合併變數為有發生升格，皆與技術效率呈現負相關。另外土地面積、平原比例及財政狀況也與純技術效率呈現正相關，而人口密度及地方議會一黨過半則呈現負相關，其中縣市改制對於純技術效率的影響並不顯著。而規模效率則與公務人員素質具有正向顯著關係，與商業繁榮程度及縣市改制變數皆呈現負相關。
藉由研究結果檢驗《縣市改制實錄》中欲達成之目標發現，縣市改制於支出效率有部分達成「均衡區域發展」的目標，但於「統合資源避免無效率及浪費」的面向上，未達成其預期成效，反而造成更多資源浪費的反效果。而在「促進經濟發展」的達成上，升格縣市的經濟發展構面效率值於改制後呈現成長。
根據本研究的實證結果，提出四點政策建議。一為可以考慮將效率概念及DEA導入政府幫助調整其施政方向；二則是建議政府進行行政區整併之前應先進行規模報酬狀況評估，再進行決策；三為應檢討直轄市政府的支出狀況，改善其支出效率低落的情況；最後則是如欲提升效率值可藉由降低人口密度、提升公務人員素質或改善財政狀況著手。

關鍵字

地方政府 ； Tobit模型 ； Malmquist生產力指數 ； 差額變數分析法 ； 資料包絡分析法 ； 支出效率 ； 縣市改制

並列摘要

Because the financial system of our country leans to unitary, the central government has more powerfully financial capability. Although injected by the central government grant and distribution tax, Taiwan local governments are still suffered from the insufficiency and inequality of finance. In order to cope with this problem, besides making efforts in broadening sources of income, the local government can also deal with the problem through reducing expenditure. However, the incumbent government still emphasizes the importance of effectiveness rather than efficiency as the criteria of performance evaluation, which thereafter ignoring the cost needed for attaining the goal. In order to better the shortcoming, this study uses the Data Envelopment Analysis (DEA) as the approach to evaluate the efficiency of local government’s expenditure. The purposes of this study are the followings. First, the efficiency of local government spending will be analyzed and the inefficient production and level will be estimated. Second, the impact factors of efficient levels are evaluated. Finally, the most important part of this study is to examine whether the government attains the goal that the policy sets after counties/cities restructuring.
The data used in this study which includes 6 years is from the year of 2008 to 2013. The range of data contains 3 years before the counties/cities restructuring and 3 years after the restructuring. The former before the restructuring has 23 counties/cities, whereas the latter after the restructuring has only 20 counties/cities. Neither of the samples include Kinmen county and Lienchiang county.
The empirical model is divided into two stages. In the first stage, the DEA is employed to estimate the expenditure efficiency in 6 dimensions of the government and then weighted averaging to measure the overall efficiency. Therefore, the comprehensive measure of the spending efficiency can be estimated. Further, the slack variable analysis is used to evaluate the saving room in various dimensions. Finally, the Malmquist Productivity Index is calculated to estimate the fluctuating condition of the efficiency that spans for a period of time. In the second stage, the overall efficiency measured in the first stage is used as the dependent variables, and a Tobit Random Effects Model employed to delve into the factors that affect efficiency index. The factors also include the correlated variables that measure the effect of counties/cities restructuring.
Three findings are observed. First, municipal governments possesse more financial resources but do not necessarily have higher expenditure efficiency. Second, after the counties/cities restructuring in 2011, the saving room increases substantially instead. Third, the scale efficiency of upgraded counties/cities decreases greatly because the excessive production scale leads to the inefficiency in production scale, which deviates from the proper production standard. Fourth, the Pure Technical Efficiency grows after the restructuring of upgraded counties/cities, and the growth is mainly driven by county government.
The results of Tobit Model show that the technical efficiency is positively correlated with land area, plain scale, the quality of public servants and financial status. On the other hand, the density of population and a particular party that occupies more than half of the seats in the local parliament are negatively affecting with technical efficiency. As for the variables of counties/cities restructuring, whether it is directly upgraded, merging upgrade, or upgrade in merging variables, they are all negatively correlated with technical efficiency. In addition, land area, plain proportion, and financial status are all positively affecting pure technical efficiency, while the density of population and a particular party that occupies more than half of the seats in the local parliament are negatively correlated. Among these factors, counties/cities restructuring has little impact on pure technical efficiency. Scale efficiency is positively correlated with the quality of public servants, but negatively correlated with the level of commercial prosperity and the variables of counties/cities restructuring.
The goal of the book “County and City System Reform Record” can be eximanined through the examination of expenditure efficiency. Counties/Cities restructuring has partly achieved the objective of “balanced regional development.” However, in terms of “integrated resources without inefficiency and wastefulness,” counties/cities restructuring fails to reach the expected effectiveness, and brings about more resources wastefulness instead. In terms of “boosting economic development,” the efficiency of economic development of the upgraded counties/cities has grown after the restructuring.
According to the empirical results of this study, 4 policy suggestions are recommended. First, policy decision makers can refer the concept of efficiency and the method of DEA to the consideration in order to help adjust the administration direction. Second, the local government is recommendated to conduct the scale remuneration status evaluation first and then make decision before the merger of the districts. Third, it is suggestsed that the government to review the expenditure condition of the municipal government and improve the circumstances of low expenditure efficiency. Finally, if the local government wants to elevate the efficiency, the government is advised to lower the density of population, boost the quality of public servants and ameliorate the financial status.

並列關鍵字

Loccal Government ； Tobit Model ； Malmquist Productivity Index ； Slack Variable Analysis ； Data Envelopment Analysis (DEA) ； Spending Efficiency ； Counties/Cities Restructuring

參考文獻

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吳濟華、劉春初與馮永猷 (2010)，「台灣地方政府公共支出效率衡量之實證研究」，《行政暨政策學報》，50，33-88。

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