94年度臺灣省21個縣市歲入歲出預算執行結果,除了臺北縣、嘉義市外,各縣市政府幾乎皆呈現入不敷出之窘境,除了臺北縣、新竹市、臺中市外,各縣市自籌財源皆不足以支應人事費支出,不利於地方自治之推展。地方政府為改善財政狀況,紛紛提出各種財政改革方案,地方政府財政努力,儼然成地方財政發展之重要課題。 本論文研究旨在探討臺灣省21個縣市政府財政努力之績效,透過資料包絡分析法(DEA)比較評估各縣市政府85至94年度整體效率、技術效率及規模效率,以獲得客觀的實證數據。依照DEA評估的整體效率值,區分各縣市政府財政努力績效之高低,使各縣市政府了解其本身之投入與產出間的效率狀況,並得知應改進的方向,作為調整支出管理制度之參考。 本研究建議我國應積極建立衡量財政努力績效指標之制度,唯有藉由評估地方政府財政努力績效,擬定具體改善措施,加重各地方政府自負的責任,才是健全地方政府財政的長久之道。
The results of revenue and expenditure budgets execution by 21 counties in Taiwan for the fiscal year 2005 indicate that, except for Taipei County and Chiayi City, every local government had financial shortfalls. In addition, except for Taipei County, Shinju City, Taichung City, the locally generated financial resources were insufficient for salaries and wages of government personnel. These dire financial shortfalls can hamper local government functions if not addressed immediately. To cope with the financial shortfalls, local governments have come up with various initiatives to improve their financial situations. This study employs Data Envelopment Analysis (DEA) to compare local governments’ overall efficiencies, technical efficiencies, and scale efficiencies over the period from 1996 through 2005. The results of DEA provide insight into the problems of input-output relationship for future improvements. The insight from this thesis is that Taiwan should establishe indices for fiscal efforts. Only through evaluating fiscal efforts, taking new initiatives and having local governments bear fiscal responsibilities can the fundamental issues of long-standing fiscal problems be resolved.