臺灣地區各縣市政府之績效評估—DEA模型分析

An Application of DEA Model on Performance Evaluation for Local Government in Taiwan

楊惠斌(Hui-Pin Yang)

指導教授 ： 洪振義

朝陽科技大學/管理學院/財務金融系/碩士(2009年)

摘要

績效在私部門是以營利為目標，可以貨幣數字量化表示而呈現在財務報表上。但組織龐大的縣市政府因產出多元化、無形化及異質化的特性而難以具體衡量它的績效，且地方政府長期面臨入不敷出的困境，甚至拖累國家財政，實有必要深入探討地方政府績效之相關問題。
本研究運用資料包絡分析法 (DEA) 之投入導向BCC模式，探討臺灣地區包含直轄市在內的營效率之落差，並以差額變數分析效率欠佳縣市之潛在改善空間。23個縣市政府績效，分析各縣市政府本身投入與產出間的相關效率概況與經
實證結果發現，在總技術效率、純技術效率與規模效率上計有臺北市、臺北縣、臺中市及高雄市等4個縣市相對效率為1，並顯示出台灣23個縣市之總體競爭力以台北市、縣為軸心，往北端傾斜，各項效率值大多由北往南遞減。

關鍵字

績效評估 ； 資料包絡分析法

並列摘要

The private organizations usually evaluate their achievements by profit which is displayed in the financial statement. In the city/county government, it is very difficult to evaluate their achievements because their organization is huge and their outputs are diversified, invisible, and differentiated. Except, the local governments have to face the insufficient revenues for expenditures so it also influences the country’s finance. Therefore, it is necessary to discuss the achievements of local governm the relative efficiency between the input and output of each city’s government an ents.
This study adopts BCC(input-oriented) of Data Envelopment Analysis (DEA) to discuss the achievements of 23-city government (includes municipality) in Taiwan and to analyze d the gap of the operating efficiency. In addition, the slack variable is used to analyze inefficient cities for improving their efficiencies.
The result of this study discovers that the relative efficiency of the total technical efficiency, the pure technical efficiency, and the scale efficiency is 1 in Taipei City, Taipei County, Taichung City, and Kaohsiung City. Thus, it shows that Taipei City and Taipei County are the axis of the national overall competitive in Taiwan and toward to north part. In addition, the value of each efficiency decreases from north to south.

並列關鍵字

Performance Evaluation ； Data Envelopment Analysis

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