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題名:地方政府各服務構面支出效率之評估--兼論支出效率與補助款項之關聯
書刊名:會計審計論叢
作者:黃德芬 引用關係王肇蘭 引用關係
作者(外文):Huang, Der-fenWang, Chao-lan
出版日期:2012
卷期:2:2
頁次:頁33-67
主題關鍵詞:地方政府支出效率補助款資料包絡分析Local governmentsExpenditure efficiencyGrantsData envelopment analysis
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:51
  • 點閱點閱:80
本研究運用資料包絡分析法評估2001至2010年我國21個地方政府之支出效率,並探討支出效率與補助款項之關聯。依據重大性原則,以各歲出政事別支出決算占總歲出決算比例之高低,遴選出教育文化、經濟發展、社會福利、一般政務及社會治安五大服務構面,分別評估地方政府在這五大構面的支出效率。實證結果發現,以加權平均方式計算各縣市之總支出效率,表現最佳的地方政府為台北縣、澎湖縣、嘉義市;表現最差的地方政府為苗栗縣、南投縣、嘉義縣。此外,統籌分配稅款與總支出效率呈顯著正相關,補助依存度則與總支出效率呈顯著負相關。據此,本研究建議補助制度應重新調整,具一般補助款性質之統籌分配稅款應擴大,而特定補助款應縮減。
This study evaluates the multi-dimensional expenditure efficiency of 21 local governments in Taiwan from 2001 to 2010 using the data envelopment analysis approach. Based on materiality, evaluated dimensions include education and culture, economy development, social welfare, general administration, and social security perspectives. We also investigate the association between weighted average expenditure efficiency and grants. Overall, the most efficient local governments are Taipei County, Penghu County, and Chiayi City; and the most inefficient local governments are Miaoli County, Nantou County, and Chiayi County. In addition, there is a positive (negative) relationship between the expenditure efficiency and categorical grants (grant-in-aids). It implies the current allocation system cannot provide incentive to local governments to improve expenditure efficiency.
期刊論文
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18.Farrell, Michael James(1957)。The Measurement of Productive Efficiency。Journal of the Royal Statistical Society: Series A (General),120(3),253-290。  new window
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圖書論文
1.Van den Eeckaut, P.、Tulkens, H.、Jamar, M.-A.(1993)。Cost Efficiency in Belgian Municipalities。The Measurement of Productive Efficiency: Techniques and Application。Oxford University Press。  new window
 
 
 
 
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