本文擴充CCR[9]資料包絡分析法之模式，提出二階段資料包絡分析法，此方法可處理資料含有屬質及屬量之多元投入產出績效評估問題。本文並以投入資源含有不可控制變數時之DEA模式，以臺灣地區23個縣市環保機構組織績效之評估為例，展示在較一般化的情況下如何應用二階段DEA模式。此外，本文證明得知以效能為基礎所發展出之效能評估模式，恰為在特定條件下以效率為基礎所發展出之模式，亦即DEA之效率模式涵蓋效能模式，此一發現對擴充DEA理論在管理決策上之應用具有相當程度的作用。

　　　　　The purpose of this paper is to extend the use of the data envelopment analysis (EDA) approach, developed by Charnes, and Rhodes (1978), and which proposes a two-stage DEA method for measuring the management performance where any output is qualitative data. At the same time, this paper use the DEA model for uncontrollable input variable to evaluate the performance of two-stage DEA method. Moreover, the paper proves that the effectiveness-based model is just the special case of the efficiency-based model, this finding can provide useful information for extending the use of DEA in decision science.