本研究以國軍財務單位為研究對象，採用資料包絡分析法衡量其作業績效；並透過有效問卷，分析探討財務單位服務品質現況情形。問卷結果發現受測對象對財務單位所提供之服務品質表現均明顯感到滿意。當將財務單位以規模分為三類加以比較時則發現，在有形性構面上，大型單位明顯高於小型單位，且中型單位亦明顯高於小型單位。而以駐地區分時則產生了南部單位在有形性構面上，認知明顯高於中部單位，另在可靠性及保證性構面上，北部單位認知均明顯高於中部單位的結果、在不同的單位層級中，C級單位的效率值明顯優於其他兩個層級，大多數決策單位皆處於規模報酬遞減階段，顯示大部份的財務單位均投入了過多的資源。以效率結果交叉分析發現，大多數的財務單位處於邊際無效率及明顯無效率的狀況，且佔整體財務單位比例的57.1%，且明顯分布於A、B兩型單位中，為求效率改善，有效運用資源，則有賴各單位的管理階層努力。

This paper uses the ROC military's financial unit as its research objectives. Data Envelopment Analysis (DEA) is applied to evaluate its operations efficiency. After effective survey, this paper will analyze and discuss the present situation of the financial unit's service quality. It is observed that the surveys yield a favorable result on the performance and service of the financial unit. When its scale is further separated into three, specific details are evident. Speaking of their tangibility, larger units surpass smaller units; and medium units also exceed smaller units. Whereas, geographically speaking, southern units top the central units in their tangibility. On reliability and assurance, northern units surpass central units. In the different levels of units, c unit's efficiency manifests more efficiency than the other two. Almost all decision units possess decreasing return to scale. This shows that most financial units already invested enough resources. Applying cross-tabs analysis, most units are inefficient along the limits. This occupies 57.1% of the whole financial units' ratio. In addition, while looking for improvements on efficiency in A and B units, they were able to improve in consuming their resources; and relied on the management of each unit.