| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第5卷第1期 Vol 5 No. 1 |
| 標題Title | 台北市立國中教育經費運用及預算控制績效評估—隨機邊界成本函數之應用Relative Performance Evaluation and Budget Control of Taipei Municipal Junior High School: The Application of Stochastic Efficient Frontier |
| 作者Authors | 李建然、謝兆恩Jan-Zan Lee、Chao-En Hsieh |
| 出版日期Publish Date | 2004-05-31 |
| 摘要Abstract | 績效評估及預算控制一直都是政府單位及其他非營利組織相當關切的問題。本研究的目的係以台北市立國中教育支出為例，利用隨機效率前緣估計法（Stochastic Frontier Estimation），探討各國中教育支出的相對績效（relative performance evaluation），並瞭解教育支出是否有效率地運用及有無浪費之情況，期望透過本研究瞭解利用隨機效率前緣法，作為評估預算績效及預算控制的可行性及可能面臨的困難。本研究發現，由於人事費占了總支出的90%以上，而人事費又因教育局維持一定師生比政策及教師統一薪資結構的限制，故各校間在人事費支出的效率差異不大。不過，教師因年資及學歷而增加之費用，有助於提高教育品質。在占總支出10%左右的非人事費上，各校可能有年底消化預算的現象，而且許多學校在非人事費的運用上，相對於效率較好的學校，仍有無效率的情況。平均而言，因消化預算及無效率的花費，每位學生大約多花費了＄2,300之非人事費用。In this paper we illustrate how stochastic frontier estimation (SFE) can be used to estimate benchmark performance standards which control for differences in the quantity and quality of the outputs of benchmarked operating units. Our application of SFE uses cross-sectional data of educational expenditures reported by Taipei municipal junior high school. The results suggest that when the personnel expenditures (more than 90% of total expenditures) as an input parameter, the efficiency of all schools are similar, this reflects the regulation in salary structure of teachers and policy of fix students-teacher ratio. But, when we use non-personnel expenditures as an input parameter, the results suggest that in Taipei municipal junior high schools may have about $2,300/per student of excess non-personnel expenditures. We also find the phenomenon that all of the schools accelerate to squander its budget before the year-end. |
| 關鍵字KeyWords | 非營利組織、隨機效率前緣估計法、相對績效、教育支出、 成本控制Non-Profit Organization, Stochastic Frontier Estimation, Relative Performance, Educational Expenditures, Cost Control |
| DOI(全文下載Download) | 10.6675/JCA.2004.5.1.03 |
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