本研究旨在衡量政府公共支出決策，會受其他因素影響，所產生偏差，透過各種不同背景，且具有長期累積工作經驗的專家學者意見，利用科學方法將這些意見量化，找到客觀的共識，並進一步作效率評估，再作質化研究後，所得結論與建議，做爲決策依據。由於非營利事業組織之效率，一向不容易客觀評估，本研究的重點在將定性與定量的資訊結合，再以具邏輯性的方式將由經驗所得想法的結構找出來，並使其內容層次分明。採用灰關聯分析法，透過對決策因素彼此間之關聯性與差異性之分析比較，以確認分析結果之一致性。並進一步以運用資料包絡分析法，評估公共支出之規模及其結構是否妥適，分析政府公共支出決策之偏差情形及其原因。因此，本研究整合灰關聯分析法、資料包絡分析法之運用，藉以建立較客觀模式並進行實例分析，提供政府進行公共支出決策時之參考。

This study aims to measure the differentiations between actual government expenditures policies and experts' consensuses in Taiwan, and explore the determinants affecting these differentiations. Based mainly on the opinions of senior and experienced experts and scholars in different backgrounds, the conclusions are therefore developed. Scientific methods are adopted to transform these opinions into quantitative indicators, and the objective consensuses are then obtained and assessed the efficiency further. After qualitative analysis, the conclusions and suggestions could be the decision making basis. Since the efficiency of nonprofit organizations is usually difficult to assess objectively, the focal point of this research is combining quality and quantity information. The structure of the ideas accumulated from experiences will be found out by logical methods, and made these contents well arranged. Based on the results from the AHP, we employ Grey Association Analysis, by analyzing and comparing the associations and the differentiations of each policy-making determinant, to confirm uniformity of the analysis results. And further the Data Envelopment Analysis (DEA) is utilized to evaluate the appropriateness of size and structure of government expenditures and analyze the deviations from reasonable expenditures and their reasons. Therefore, this research integrates the utilization of Grey Association Analysis and DEA, so as to establish more objective pattern and carries on the case analysis, and to provide reference for government expenditure decision-making.