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來源文獻資料
摘要
外文摘要
引文資料
題名:
An Efficiency Measurement on Operation of Own-Source Revenues of Local Government in Taiwan: An Application of Data Envelopment Analysis
書刊名:
中國行政評論
作者:
汪明生
/
曾玉祥
作者(外文):
Wang, Ming-shen
/
Tseng, Yuh-hsiang
出版日期:
2006
卷期:
15:2
頁次:
頁1-29
主題關鍵詞:
Technical efficiency
;
Data envelopment analysis
;
Scale efficiency
;
技術效率
;
資料包絡分析
;
規模效率
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
2
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
2
共同引用:0
點閱:52
本文以DEA衡量民國91及92年台灣各縣市政府自有財源及公共支出之相對效率及二年度效率變化,投入分經常門、資本門及職員數三項,產出分稅課收入、非稅課收入二項,模型分固定規模報酬及變動規模報酬二組,以Mann-Whitney U作差異檢定並以Tobit迴歸分析效率發生因素。分析結果,自有財源籌措顯著影響效率之提升,若按收入別,房屋稅、地價稅、規費、事業盈餘收入及其他收入顯著影響效率之提升。差額變數分析顯示縣市支出浮濫,縣市員額超編,因此量入為出亦為提升效率之重點。
以文找文
In this study, Data Envelopment Analysis (DEA) is as a possible tool to measure the relative technical efficiency of Taiwan local governments' spending of local revenues in 2002 and 2003, as well as the efficiency changes for these two years. The three inputs include current account and capital account of public expenditures and the number of public-sector employees, while the outputs are tax revenue and non-tax revenue. Constant return-to-scale (CRS) and variablereturn-to-scales (VRS) are used to measure the efficiency, and the statistical variation are measured with Mann-Whitney U test and regression analysis with Tobit model According to the results, local own-source revenues resulted in efficiency increases significantly in years 2002 and 2003. Among all the output factors by revenue category, house tax, land tax, regulation fees, revenues from surplus of public enterprises and public utilities, and other revenues resulted in efficiency increase significantly in years 2002 and 2003. According to the analysis of slack variables, half local governments were wasteful in their spending, and local governments employed redundant personnel. In other words, restricting the excessive spending is the key to the technical efficiency increase.
以文找文
期刊論文
1.
Banker, R. D.、Thrall, R. M.(1992)。Estimating most productive scale size using data envelopment analysis。European Journal of Operational Research,62,74-54。
2.
Førsund, F. R.、Hjalmarsson, L.(1979)。Generalized Farrell Measures of Efficiency: An Application to Milk Processing in Swedish Dairy Plants。The Economic Journal,89,294-315。
3.
Chames, A.、Cooper, W. W.(1980)。Auditing and accounting for program efficiency and management efficiency in not-for-profit entities。Accounting, Organization and Society,5(1),87-107。
4.
Banker, R. D.、Charnes, A.、Cooper, W. W.、Swarts, J.、Thomas, D. A.(1989)。An Introduction to Data Envelopment analysis with Some of Its Models and Their Uses。Research in Governmental and Nonprofit Accounting,5,125-163。
5.
Chen, jing- yuan(2002)。Study of Local Fiscal Problem: the perspective of revenue source distribution。Journal of Taxation Study,6(34),138-154。
6.
He, Dong-Po(2002)。Revenue Increasing Strategies and Practices of Local Government,。Journal of Taxation Study,1(34),76-93。
7.
Hedley, T. P.(1998)。Measuring Public Sector Effectiveness Using Private Sector Method。Public Productivity & Management Review,21(3),251-258。
8.
Li, Wen-Fu、Wang, Yuan-hui(1998)。Productivity Changes of Public and Private Medical Centers and Local Hospitals in Taiwan: Application of Non-parametric Malmquist Index。Economic Journal,3(26),243-269。
9.
Li, Siang-Feng、Cheng, li-wen(2001)。Study on Fiscal Imbalance of Local Government and Regional Development in Taiwan。Journal of Taxation Study,1(33),47-104。
10.
Lo, Ji-Chong、Shi, Gag-Shen、Chen, Guo-Liang(1996)。A measurement of efficiency on hospital- an application of DEA。Economic Journal,3(24),375-396。
11.
Lo, Ji-Chong、Shi, Gang-Shen、Chen, Guo-Liang(1996)。Measurement of Hospital Efficiency; Application of DEA Approach。Economic Journal,3(24),375-396。
12.
Wei, Chin-Jun、Hu, Yu-Bing、Li, Bo-Wen(1990)。Study on Increasing Revenue Source as a Criterion for Local Government Subsidizing: Analysis with DEA Approach。Journal of Taxation Study,6(32),107-103。
13.
Banker, R. D.(1984)。Estimating Most Productive Scale Size Using Data Envelopment Analysis。European Journal of Operational Research,17,35-44。
14.
Rangan, N.、Grabowski, R.、Aly, H.、Pasurka, C.(1988)。The Technical Efficiency of US Banks。Economic Letters,28,169-176。
15.
Kooreman, P.(1994)。Nursing Home Care in the Netherlands: A Nonparametric Efficiency Analysis。Journal of Health Economics,13,301-316。
16.
Charnes, A.、Cooper, W. W.(1985)。Preface to Topics in Data Envelopment Analysis。Annals of Operations Research,2(1),59-94。
17.
Charnes, A.、Cooper, W. W.、Li, S.(1989)。Using Data Envelopment Analysis to Evaluate Efficiency in the Economic Performance of Chinese Cities。Socio-Economic Planning Sciences,23(6),325-344。
18.
Baumol, William J.(1967)。Macroeconomics of Unbalanced Growth: the Anatomy of Urban Crisis。American Economic Review,57(3),415-426。
19.
Farrell, Michael James(1957)。The Measurement of Productive Efficiency。Journal of the Royal Statistical Society: Series A (General),120(3),253-290。
20.
Charnes, Abraham、Cooper, William W.、Rhodes, Edwardo(1978)。Measuring the efficiency of decision making units。European Journal of Operational Research,2(6),429-444。
21.
Tannenwald, R.(1999)。Fiscal Disparity among the States Revisited。New England Economic Review,July/August,3-25。
22.
Yu, Gang、Wei, Quanling、Brockett, Patrick L.(1996)。A Generalized Data Envelopment Analysis Model: A Unification and Extension of Existing Methods for Efficiency Analysis of Decision Making Units。Annals of Operation Research,66,47-89。
圖書
1.
Ganley, J. A.、Cubbin, J. S.(1992)。Public Sector Efficiency Measurement--Application of Data Envelopment Analysis。Amsterdam, Netherlands。
2.
Wolfe, D. A.、Randles, R. H.(1979)。Introduction to the Theory of Nonparametric Statistics。New York, NY:John Wiley。
3.
Dilulio, John J. Jr.、Garvey, G.、Kettl, Donald F.(1993)。Improving government performance: An owner's manual。Washington, DC:The Brookings Institution。
4.
Stata Press(2005)。Stata base reference manual: volume 3 R-Z: release 9。Texas:Stata Corp Lp。
5.
Kelly, Rita Mae(1988)。Promoting Productivity in the Public Sector: Problems, Strategies and Prospects。London:The Macmillan Press Ltd.。
6.
Ministry of Finance(2002)。Taiwan Province Fiscal Statistics Annual Report。Taipei:Department of statistics。
7.
Research, Development and Evaluation Commission, Executive Yuan(2003)。A Study on Raising the Local Government's Autonomous Financial Resource。Taipei:RDEC。
8.
Sudit, E. F.(1984)。Productivity Based Management。Boston:Kluwer-Nijhoff Publishing。
9.
Cooper, W. W.、Seiford, L. M.、Tone, K.(2000)。Data Envelopment Analysis--A Comprehensive Text with Models, Applications, References and DEA-Solver Software。Norwell:Kluwer Academic Publishers。
10.
Charnes, A.、Cooper, W. W.、Lewin, A. Y.、Seiford, L. M.(1994)。Data Envelopment Analysis: Theory, Methodology, and Applications。Norwell:Boston, MA:London:Kluwer Academic Publishers。
11.
Niskanen, William A. Jr.(1971)。Bureaucracy and Representative Government。Chicago, IL:Aldine-Atherton。
12.
Hyman, D. N.(1983)。Public Finance: A Contemporary Application of Theory to Policy。New York, NY:Holt, Rinehart and Winston。
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