近年來, 我國財政赤字有逐年惡化的現象, 然而自2002 年開始, 我國發行公益彩券後所帶來的豐厚盈餘, 無疑是為地方財政困窘的問題注入一支強心針, 故本文之目的主要著重在探討獲配彩券盈餘後對地方政府經營效率的影響, 並透過2002 年至2004 年21 個縣市政府的縱橫資料(panel data), 以資料包絡分析法(Data Envelopment Analysis,DEA)、Malmquist生產力變動指數以及Tobit 迴歸模型對各縣市的地方政府作一經營效率之評估, 本文實證結果顯示:(1) 從整體的表現來看, 納入彩券盈餘分配數之後, 整體的技術效率值有平緩上升的跡象, 表示當考慮彩券盈餘分配數後對地方政府的經營效率是較佳的。(2) 在獲配彩券盈餘後, 造成地方政府技術無效率的來源為規模效率不彰所致, 故地方政府在生產規模上應稍做檢討反省。(3) 各縣市地方政府的生產力大多處於攀升的狀態, 可見獲配彩券盈餘正逐年改善地方政府之經營績效表現。(4) 透過Tobit 迴歸分析後, 公益彩券的發行年份與各縣市人口性別比例對效率值將有顯著正向之關係; 區域差距對效率值為顯著的負關聯; 地方首長是否與議會多數黨之政黨別相同以及彩券盈餘分配款的管理方式則為正向影響經營效率。
Recently, due to the increasing of fiscal deficit in Taiwan year by year, however, since public welfare lottery first issue in January 2002 brought richly surplus, undoubtedly the cause of local fiscal crisis is being improved. The main purpose of this paper is thus to investigate whether the influences of after obtaining the surplus of lottery on the operational efficiency of 21 local governments in Taiwan during 2002 to 2004. Therefore, the paper applied Data Envelopment Analysis (DEA), Malmquist Productivity Index, and Tobit regression model to evaluate the operational efficiency of the local government. The main findings are as follows. First, as a whole, the technical efficiency value has sign of rising gently, show the operational efficiency of the local government in Taiwan after obtaining the surplus of lottery is better. Secondly, the technical non-efficient of the local government after obtaining the surplus of lottery originated from scale inefficiency. Thirdly, the productivity of the local government after gaining surplus is growth which the condition of the operational performance has bettered a lot. Finally, through Tobit regression analysis, it discovered that the issuing year of public welfare lottery and sex ratio of the local government have significantly positive effects on the efficiency values; regional disparity resulted in efficiency value decrease significantly; political party attribute and the management methods of the surplus have positive influences on the efficiency values.