近年,地方財政赤字問題嚴重,為了深入瞭解嘉義縣之財務體質,本研究將以地方體制中最基層的行政單位,即嘉義縣轄內之18鄉(鎮、市)為研究對象,探討在投入大筆預算支出下,僅獲取有限之收入,預算執行是否有效率,及瞭解尚能節省改善空間,逐步降低每年預算支出,遏止財政赤字惡化目標。 本研究以嘉義縣18個鄉鎮市公所為評估對象,並就92-102年共11個年度之歲入歲出資料,並按嘉義縣綜合發展計畫,區分濱海地區、平原地區、丘陵及山地區等3區域之鄉(鎮、市),其財政經營及營運績效,是否有效率。本研究以5項變數,「一般政務支出、教育科學文化支出、經濟發展支出、社會福利支出、社區發展及環境保護支出」作為投入變數,而以「稅課收入、財產收入、補助收入、罰規及其他收入」等4大項作為產出變數。藉由資料包絡分析法(DEA)求出18鄉(鎮、市)的總效率值、純技術效率值、規模效率值,評估出區域性執行效率,皆是以「丘陵及山地」區域為最佳,濱海及平原地區次之。更深入探討無效率的原因,究為經營決策管理上之純技術無效率,或者營運上之規模無效率。並利用規模報酬與集合參數分析看出各鄉(鎮、市)規模應朝成長或縮減之目標邁進,用以提升財政總效率,改善財政赤字問題。
In recent years, where the fiscal deficit problem is serious, in order to understand the financial constitution of Chiayi County, this study will be of local institutions in the most basic administrative units, namely, Chiayi County, the jurisdiction of the 18 township (town, city) for the study, explore investment under large budget expenditure, access to only a limited income of the budget implementation is efficient, and understanding can still save room for improvement, and gradually reduce the annual budget expenditure to curb the deterioration of the fiscal deficit target. In this study, Chiayi County, 18 townships Shi Gongsuo to assess the object, and it 92--102 years of the age of 11 years into the age of the data, its financial management and operational performance, is efficient. In this study, five variables, "General government spending, education and culture expenditure scientific, economic development expenditure, expenditure on social welfare, community development and environmental protection expenditure" as the input variables, and to "tax class income, property income, subsidy income, penalty regulations and other income "and other four major items as output variables. With data envelopment analysis (DEA) obtained 18 township (town, city) values of overall efficiency, pure technical efficiency, scale efficiency value, evaluate the efficiency of the implementation of regional, it is based on "the hills and mountain" area for the most Jia, coastal plains and followed.
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