運用資料包絡分析法探討地方政府財政努力績效-以桃園縣13鄉（鎮、市）公所為例

Discussing the financial effort efficiency by using data envelopment analysis method-taking 13 townships’ of Taoyuan County as an example

徐碧黛(Pi-Tai Hsu)

指導教授 ： 張嘉仁 ； 廖益興

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200977

摘要

1990年代後，我國地方財政逐漸惡化，許多縣(市)已債台高築，自有財源不足以支應人事費，財政之拮据，已經排擠其他政務之推動，為解決此一困境，地方政府紛紛提出各種改善方案，如何開源節流，已成為地方財政發展重要課題。
本研究係運用資料包絡法(DEA)，評估桃園縣13個鄉鎮市公所財政努力績效，選定90年度至99年度歲入、歲出資料，進行時間序列及横段面研究，探討各鄉鎮市公所整體效率、技術效率及規模效率，並以差額分析針對無效率單位提供改善方向及幅度，作為調整支出管理制度之參考依據。經實證結果分析：整體效率及規模效率以桃園市、八德市及復興鄉最佳；技術效率以桃園市、八德市、新屋鄉及復興鄉最佳；以94年觀之，未具效率者為楊梅市、大園市及觀音鄉，若加以改善，則相對能改善整體效率。並建議我國應積極建立衡量財政努力績效標竿的制度，藉由合理的評估地方政府財政努力績效，落實開源節流措施，摒除長期依賴中央政府財源挹注的心態及習性，加重各地方政府自我負責的責任，以提升地方財政能力。

關鍵字

績效評估 ； 財政努力 ； 資料包絡分析法(DEA)

並列摘要

Taiwan’s local governments have been experiencing financial hardship since 1990. Many counties (cities) have accumulated mounting debts and their self-financing resources are unable to meet employee salaries. Such a financial difficulty has led to the suspension of other policy implementations. In order to resolve the current situation, local governments have proposed various solutions which make increasing incomes and saving expenditures important tasks of local finance.
This research applies Data Envelopment Analysis (DEA) to evaluate the financial performance of 13 township/city offices of Taoyuan County. The data of annual incomes and expenditures between 2001 and 2010 are selected for time series and cross-section researches so as to examine the overall efficiency, technical efficiency and scale efficiency of the above township/city offices. Moreover, slack analysis is undertaken to provide direction and scope of improvement for inefficient units which serve as basis for adjustment of expenditure management. The analysis of the verified results concludes that: Taoyuan City, Bade City and Fuxing Township have the best overall efficiency and scale efficiency. Taoyuan City, Bade City, Xinwu Township and Fuxing Township have the best technical efficiency. Using 2005 as an example, the overall efficiency of Yangmei City, Dayuan Township and Guanyin Township which had poor efficiency could have been improved if improvement had been made. In addition, it is recommended that Taiwan should put into place a system for financial performance evaluation. Rational evaluation of local governments’ financial performance will not only realize the goal of increasing incomes and saving expenditures, but also eliminate the mentality and attitude of relying on financial injection from the central government, thus increasing local governments’ own responsibilities and enhancing local financial capability.

並列關鍵字

Data Envelopment Analysis (DEA) ； Financial performance ； Performance evaluation

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