近年來，臺灣地區隨著國民所得與民主化程度與日俱高，民眾開始主動要求政府提昇其生活品質。然而自開始實施地方自治以來，各地方縣市政府的租稅收入無法支應其從事地方建設發展活動所需之財政支出，必須仰賴中央政府的補助。但臺灣地區各縣市間，平均每人歲出差異甚大，同時其產業與人口分布亦不平均，生活環境品質不一。在這種情況下，對中央決策單位而言，若能事先掌握各縣市地方政府的相對經營績效，對於進行配置有限財政資源時，必定能有相當的幫助。有鑑於此，本文將以數學線性規劃的技巧架構生產函數，不預設函數形式以及投入產出權數，可以處理多產出與多投入效率評估問題的「資料包絡分析」 (data envelopment analysis；DEA)對臺灣地區23縣市之經營效率進行評估。除此之外，亦將進一步地分析探討各縣市之區位、政治形勢等因素對各縣市經營效率所造成的影響，希望藉此能提供相關決策者在進行預算配置時的參考依據。

Due to the increasing of economic development and democratization, people will ask government to promote the quality of living environment. But the local tax cannot cover the local expenditure, they need the support from the central government . How the central government distributes the money? And how the local government pursues the highest efficiency under the limited budget? Especially the difference of final statement of expenditure per person among the prefectures is very large. On the other hands, the population and industrial distribution is uneven. They are the important issue for all governments. Therefore, this paper applied the DEA(data envelopment analysis) to evaluate the operational efficiency in 23 prefectures in Taiwan Area. We also talk about the factors which influence the operational efficiency.