- 學位論文
我國地方財政績效研究-以臺北縣29鄉鎮市公所為例
EMPIRICAL STUDIES ON THE FINANCIAL EFFICIENCY FOR 29 TOWNSHIP(TOWN,CITY) OFFICES IN TAIPEI COUNTY
摘要
本文以2004年至2008年間臺北縣29鄉(鎮、市)公所作為研究期間與對象，運用資料包絡分析法(DEA)評估鄉(鎮、市)公所之財政績效效率，對於鄉(鎮、市)公所間之財政績效進行相對效率之評估與分析，同時瞭解臺北縣政府宣布改制為直轄市政府前後，鄉(鎮、市)財政績效之效率有否相對提昇，並分析在現行有限財政資源下，最適之資源配置方法及改善建議。 本研究實證結果如次： 一、DEA效率分析─本文選定CCR與BCC二種組合模型以進行效率分析。 結果顯示：5年間技術效率皆最有效率的計有5個公所，進一步分析，純技術效率皆最效率的計有板橋市等9個公所，顯示資源的決策與控管是有效率的。規模效率皆為最有效率的計有三重市等6個公所，顯示在預算規模或人事組織之控管是有效率的。 二、臺北縣政府宣布改制後，鄉(鎮、市)財政績效之效率影響分析 結果顯示：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。 三、現行之有限財政資源下，最適之資源配置方法及改善建議分析 結果顯示：運用差額變數分析，提出應減少財產總額、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，並提出相對應之改善建議。
並列摘要
This study conducted a research on 29 township (town, city) offices in Taipei County during 2004 and 2008, utilizing Data Envelopment Analysis (DEA) to evaluate the financial efficiency in these offices and to analyze the relative efficiency of financial efficiency among these offices. Meanwhile, this study explored if Taipei County government increased its financial efficiency after changing its system to municipality directly under the jurisdiction of the Central Government and analyzed the best resource allocation in the current limited financial resources, and further provided recommendations. The empirical results are as follow: 1. DEA efficiency analysis: This study selected CCR and BCC models to conduct efficiency analysis. The results indicated that five offices had the best technical efficiency, and nine offices, including Banqiao City, had the best pure technical efficiency, stating that the strategies and control for resources were efficient. Six offices, including Sanchong City, had the best scale efficiency, indicating that the control of budget scale or personnel organization was efficient. 2. The financial efficiency analysis of townships (town, city) after Taipei County changed its system. The results showed that the number of offices that had technical efficiency decreased before Taipei County changed its system, but the number increased dramatically after changing its system to municipality directly under the jurisdiction of the Central Government. 3. The most appropriate resource allocation and improvement recommendation analysis in the situation of limited financial resources: the results recommended that, utilizing slack variable analysis, the offices should reduce assets, reduce yearly payment, reduce actual number of personnel, increase non-tax income, increase urban planning public construction and increase the number of financial organizations in order to reach efficiency