本研究目的在於從遊樂園本身的發展效率表現著手，提出一個整合性的評估程序，針對國內主要的遊樂園進行整體性評估，探討影響遊樂園經營效率之重要因素，以及不同遊樂園間發展效率之差異，為了驗證評估方法之適用性，研究以台灣地區54家較具規模之遊樂園為研究對象，透過資料包絡分析方法，針對土地面積、員工數、總資產、總支出及總收入等五項重要投入產出指標進行效率分析。研究結果顯示，台灣地區遊樂園業之發展效率影響因素以總資產、土地面積及員工數為主，就個別遊樂園而言，總效率、技術效率和規模效率皆為1的共計9家；相對於效率較差的其他遊樂園，其本身條件之投入與產出變項符合投入最少資源及產出最大化之條件，使其經營效率良好；此外，不同類型之遊樂園之效率具有顯著差異，其中以自然賞景型的效率相對較佳，反映出其投入資源與產出間，得到較佳之效果。未來藉由本研究所提出的評估方法，有助於經營業者瞭解自身的發展狀況，以及和其他遊樂園之間效率的差異，進而研擬發展的改善策略。

The objective of this research was offering an integrated procedure to evaluate overall development efficiency of amusement parks in Taiwan. Based on the 2001 Industrial and Commercial Census Data by Directorate-General of Budget, Accounting and Statistics of Executive Yuan, 54 large-scale amusement parks were selected as research sample. Utilizing the data envelopment analysis (DEA) technique, these parks' five important input and output indicators-land acreage, numbers of employees, total assets, total expenses, and total revenues were analyzed. The results of revealed that: (1) total assets, land acreage, and numbers of employees were the impact factors that accounted for amusement parks' efficiency; and (2) of amusement parks of different scales, nature-oriented type performed more efficiently. Finally, conclusions were drawn and recommendations were made accordingly.