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。

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.