2003年農業金融法之成立為農業金融改革揭開了序幕,設立全國農業金庫管理信用部之盈餘,且成立農業金融局,對2000年前被接管之農會信用部進行輔導工作,設法改善農會信用部經營不善之問題。本研究想了解在農業金融法之監管下,農會信用部之效率是否改善,且重新設立之信用部在效率上與其它農會信用部相比較之下,效率是否有顯著上升,以得知政府的措施是否能改善目前農會信用部之現況。 故本研究以台灣農會信用部為樣本,並運用Farrell M.J.等學者建立之DEA(資料包絡分析法)研究方法,探討在農業金融改革前後效率之差異,且特別針對14家重新設立之農會信用部作深度探討。以仲介法定義投入產出變數,投入變數為資本費用、資金成本與勞動量,產出變數為一般放款、農業放款和非利息收入。首先運用CCR之投入導向模式求得成本效率、技術效率與配置效率,在運用BCC之投入導向模式求得純技術效率與規模效率,並找出無效率之原因。實證結果如下:首先發現金改後使農業金融監管能力增強,使財務數字能真實反應農會信用部之現況;二是農會信用部無效率主要來自於純技術效率,在資源投入運用上須加強;三是14家重新設立之農會信用部有13家之效率仍屬於不佳之狀況,仍有很大改進之空間;最後14家重新設立之農會信用部在信用部在勞動量與一般放款方面均需有再進行改革;由此可知,農業金融改革還有努力之空間。
The agricultural finance laws was establishing in 2003. It set up the national agricultural treasury to manger the profit of farmers’ association credit department. And it also set up executive yuan to coach the farmers’ association credit department which have take over by government. Researcher of the agricultural finance reform have often suggested that the agricultural finance laws is helpful for farmers’ association credit department. However, research which has empirically documented the link between the agricultural finance reform and the efficiency of farmers’ association credit department is scant. Therefore, the ain of this article attempts to explore the influence of the agricultural finance reform to the efficiency of farmers’ association credit department. This research involved the Data Envelopment Analysis. Result of this study showed farmers’ association credit department was enhanced finance management from the agricultural finance reform. Second, there are a waste of input resource in farmers’ association credit department. Third, the efficiency of reestablishing farmers’ association credit department were in the worse situation.