本文根據2001年至2007年的普查資料，採用三階段資料包絡分析法，針對台灣47家國際觀光旅館進行效率評估。DEA評估結果顯示，國際觀光旅館各項效率值皆存在顯著差異，且在產出不變下，平均可以減少48.89%的投入使用量，而無效率主要來自不適當的生產規模，多數國際觀光旅館規模無效率原因為產能未充分發揮；SFA迴歸評估結果顯示，業務集中度及旅客類型集中度愈高、市場集中度愈低、加入國際連鎖集團、於國內增設分館、位於風景區、旅館客房數愈少、其他費用比率愈高及無SARS事件影響，皆對管理效率有正向影響；2002年至2003年國際觀光旅館純技術效率呈現顯著負成長，2003年至2004年純技術效率則呈現顯著正成長。 關鍵詞：效率、三階段資料包絡分析法、隨機邊界分析法

本文以台灣地區有線電視系統業者為研究對象，研究期間涵蓋2006年至2008年，第一階段以三階段資料包絡分析法（data envelopment analysis，DEA）分析系統業者的經營效率，第二階段以獲利能力來源理論、財務指標、股權結構與公司組織制度三面向建構複迴歸模型，分析台灣有線電視系統業者的獲利率影響因素。 第一階段效率評估模型實證結果顯示，在考慮外在影響因素進行效率評估後，系統業者之整體經營效率為0.549，絕大多數的業者處於遞增規模報酬階段 ，無效率之來源為營運非處於最適經營規模；第二階段複迴歸實證結果顯示，「純技術效率值」、「經營規模」、「市場佔有率」、和「流動比率」對於系統業者獲利率有顯著的正向關係，然而「市場集中度」和「外資持股比率」對於系統業者獲利率有顯著的負向關係。 綜合效率評估模型與複迴歸模型實證結果，市場集中度較高的獨占系統業者由於缺乏競爭威脅，不利於獲利率的提升，且整體系統業者仍處於規模報酬遞增的階段，使其經營不效率來源主要由於規模效率無法提升。因此，本文建議政府應修正跨區經營區之限制，逐步擴大經營區範圍，如此才能避免目前經營區內因競爭不足與經營規模過小所形成之經營效率不佳與獲利能力無法提升之情形。除此之外，由複迴歸實證結果顯示，具外資背景的系統業者集團，其獲利能力較差，主管機關可再進一步關切外資集團背景是否透過關係人之間進行交易，彼此資金借貸的情形，使其獲利能力表現較差，而不利於有線電視業的管理經營。

本文透過三階段資料包絡分析法評估台灣有線電視系統經營者，在面對市場結構改變與集團化趨勢下，其經營效率之表現。為了評估廠商純管理上之效率表現，必須排除經營環境差異及隨機干擾因素之影響。又由於某些組織或制度面因素亦為經營者所無法完全掌控之變數，因此，本文於環境變數之選取上，除了包含外在環境因素外，亦將組織與制度面因素一併納入考量。結果顯示，人口密集度、集團化及董事會規模與投入差額之間，皆具有正向關係，當市場結構為獨占時，亦會增加業者之投入差額，促使效率值之降低，而員工分紅及公司集權程度則與投入差額呈現反向關係，亦即公司實施員工分紅制度或集權程度愈高者，都將有助於經營效率的提升；排除環境因素前後，效率值具有顯著差異，顯示欲衡量系統業者真實之經營效率，考量環境因素確實有其必要性；此外，本文針對台灣有線電視產業五大集團進行經營效率之比較，發現小型集團因為受到經營區人口數目較少且無法跨區經營之限制，規模效率呈現偏低的情形；針對獨占造成經營效率之下降，以及小型集團受限於經營區特性，而無法提升本身經營規模之現象，本文認為政府應儘早修正跨區經營之限制，逐步擴大經營區範圍，如此才能改善目前經營區內因競爭不足而產生資源浪費之現象，使整體產業之經營效率能獲得提升。

稅捐分處是最接近民眾之第一線機關，直接影響民眾對稅捐機關之觀感，其亦為最小的單位，卻肩負稅收稽徵、防止逃漏、為民服務等業務，故衡量分處的稽徵績效刻不容緩。本研究以臺北市稅捐稽徵處所屬13個分處為研究對象，並以員額、稽徵成本與設備數量等作為投入項、以各稅實徵淨額、違章裁罰金額、欠稅清理金額與人民申請案件數作為產出項，運用三階段資料包絡分析法進行衡量，評估臺北市稅捐稽徵處所屬各分處之技術效率，探討外生因素對產出差額的影響，並與原稽徵績效考核成績進行比較。實證結果顯示，在排除外生因素之影響後，整體效率值是較前提升的，而造成無效率的原因，部分可歸責於資源的浪費、部分可歸咎於未達最適規模；外生變數對大部分的產出差額具顯著影響，轄區內營業家數愈多，稅收金額較高；位於臺北市南區，稅課收入亦較多；前年平均國民生產毛額對大部分技術效率有負向影響；實務面之稽徵績效考核因考慮面向較廣、涉及過多非相關考評項目而淡化了各分處稽徵效率，為使對分處考核制度更為嚴謹，建議使用一套客觀的效率準則來衡量稽徵效率並加以評估，較能反映分處實際之稽徵績效。

本研究以三階段資料包絡分析探討在95到97學年度三年間國內近年升格的私立技職院校的經營績效。研究藉由三階段的調整，期望觀察出各技職院校在摒除環境和產出品質的影響下，真實的學校經營效率表現。結果顯示，當學校屬性為中部學校、南部學校、中型規模學校、科技大學等與各項投入差額之間，具有正向關係，而學校屬性為商科重點或其他科的學校、大型學校等與各項投入差額之間，具有負向關係。而在排除外在因素與統計干擾的影響後，本研究發現各高等技職院校的技術效率、純技術效率與規模效率的差異會減少，多數高等技職院校管理效率仍有改善空間，且亦有部分無效率來自於規模無效率，除部分技職院校處於固定規模報酬階段外，其餘多數技職院校皆處於規模報酬遞增階段。 / This paper uses the three-stage data envelopment analysis (DEA) to measure performance efficiency of the private vocational and technological colleges which are elevated recently in Taiwan during the 2006-2008 periods. With the three-stage adjustment, the researcher presented the relationship between the outside environmental factors among the considered colleges and the input slacks. After excluding the impacts from outside environmental factors and statistical noises, the study finds that the differences among the technical efficiency, the pure technical efficiency, and scale efficiency of the considered colleges would be decreased. In addition, it is also found that most considered colleges have opportunity to improve their efficiency and are in the phase of increasing returns to scale.

犯罪防治在各縣市警察機關勤務中具有一定的重要性，本研究目的在於評估各縣市警察機關執行治安與犯罪預防之相對效率。因為內政部將各縣市警察機關分成直轄市、甲級與乙級等三級制，故相對警力投入非常不一致，對犯罪預防效率會產生干擾，為將此項外在環境因素所造成的干擾排除，本研究採取三階段資料包絡分析法，針對臺灣23個縣市警察局，在民國93至95年間，建立評估相對效率之實證模型。研究結果發現未排除環境因素干擾前，臺灣地區各縣市警察局的治安與犯罪預防之平均相對規模效率高於純技術效率，顯示治安與犯罪預防之無效率應為生產技術的影響；此外，甲級縣市警察局的總技術效率值最高，反之，直轄市警察局的治安與犯罪防治效率為最低。在排除環境因素干擾後，臺灣地區各縣市警察局平均治安與犯罪預防相對效率有輕微下降現象，其中，乙級縣市警察局的治安與犯罪防治效率，反而上升到為最高。此外，乙級縣市警察局呈現高比例的規模報酬遞減現象，表示乙級縣市警察局應縮減其所分配到的經費規模，反之，甲級縣市警察局呈現高比例的規模報酬遞增現象，表示甲級縣市警察局應相對增加所得到經費；至於，直轄市警察局的治安與犯罪防治效率並不好，並且，在第三階段分析結果顯示應該再增加直轄市警察局的經費投入，方有助於提升其治安與犯罪防治效率，但是目前直轄市警察局所分配到的警力與經費，已高於甲級與乙級縣市警察局很多，可知，目前直轄市警察局的高額警力投入，可能不完全為提升與改善治安與犯罪防治效率，而應還有其它的重要工作項目，如政府維安，交通維護等。 / The role of crime prevention plays an important role for each county’s police department in Taiwan. This study employs three-stage data envelopment analysis to evaluate the relative crime prevention efficiency among 23 counties police departments in Taiwan from 2004 to 2006. National Police Agency classifies these 23 counties police departments by three categories, A, B and C, in terms of the amount of police force investment. Based on the first-stage analysis, it concludes that relative crime prevention inefficiency for each county comes from the inappropriate police force investment. There are no significant different results in the third-stage analysis. A class, Taipei City and Kaohsiung City police departments which have highest police force investment, have relative lower crime prevention efficiency. However, the C class counties’ police departments, such as Yunlin County and Pingtung County, with lowest police force investment have better performance with highest crime prevention efficiency. And, B class counties’ police departments, such as Taipei County, Kaohsiung County, and Taichung City, with relative higher police force investment have second best performance in crime prevention efficiency. Therefore, this study suggests that the budget of police force investment needs reallocation among three different categories of police departments; the police departments of Taipei City and Kaohsiuang City may consider cutting down some non-related crime prevention services.

署立醫院為全國分佈最廣，且數量最多之公立醫院體系，負有貫徹國家公共衛生政策之責任，故其經營績效之良瓠影響各地區民眾健康照護水準甚鉅。惟署立醫院目前之經營仍仰賴國庫補助，在國庫補助逐年縮減的情形下，署立醫院惟有提升經營績效，才能維持醫療照護品質。 本研究運用三階段DEA分析法，評估步驟第一階段運用一般DEA分析法，以原始投入及產出項衡量各DMU的相對效率值，求得總差額值；第二階段運用SFA將差額分解，探討環境變數對於各DMU的影響程度，並利用SFA的結果調整產出項，將處於不同外在環境或是不同運氣之DMU，調整為相同之情況；第三階段則利用第二階段調整後的產出項，再次以DEA分析法評估調整後的效率值。 由研究結果可知，各署立醫院之無效率主要來自於非處於最適經營規模所造成之無效率，整體而言，大部分署立醫院之產能實際上係存在擁擠現象，而產生規模不經濟，故建議主管機關應嘗試調整部分署立醫院之經營規模，考慮醫療的投入與產出的效率性，以符合經濟規模的要求，應可有效提升管理效率。 另部分署立醫院在各方面之管理效率均較呈現相對較佳之結果，因此，建議由主管機關主導，加強各署立醫院醫療資源之整合及技術交流，透過相互觀摩學習，以同時提升整體署立醫院之經營管理效率。至有關目前區域聯盟之整合作業，建議「北區區域聯盟」應加強注意手術業務部分之資源整合，而「中南區區域聯盟」應加強注意門診病患業務部分之資源整合。

本論文為探討台灣國際觀光旅館產業的實證文章，除第一章的緒論外，三篇相關的文章依序撰寫於二至四章。第二章的實證結果指出在第一階段的未考量準固定與調整後投入的資料包絡分析模型會高估技術與純技術效率值，但會低估規模效率值，因此，驗證考量準固定投入的必要性；第二階段使用隨機邊界分析模型排除外在因素與隨機干擾的影響，實證結果顯示外生變數對投入差額與純技術效率存在顯著的影響，其中，市場集中度與旅館規模對勞動、餐飲支出與其他支出的投入差額存在正向的影響，對純技術效率存在負向的影響；位於風景區對所有的投入差額有負向的影響，對純技術效率有正向的影響；加入國際與/或國內連鎖對勞動與餐飲支出投入差額有正向影響，但對其他支出投入差額有負向影響；SARS對勞動與餐飲支出投入差額有正向影響，對純技術效率有負向影響；金融海嘯對勞動與其他支出投入差額有正向影響，對純技術效率有負向影響；第三階段的效率評估結果顯示技術無效率的主要原因是來自不適當的生產規模，且國際觀光旅館對於技術與規模效率仍有改善空間，此外，傳統的資料包絡分析模型會高估技術與規模效率值，但會低估純技術效率值，因此，驗證使用三階段方法的適當性，最後，以服務團體旅客為主的國際觀光旅館的績效最差。第三章的實證結果顯示：在第一階段，未考量準固定與調整後投入要素的Malmquist生產力指數會低估生產力的變動，因此，驗證考量準固定投入的必要性；第三階段的生產力指數顯示前期的生產力成長已被後期的生產力惡化所取代，生產力的成長或惡化主要來自技術的進步或退步與規模效率的改善或惡化，此外，實證結果亦顯示僅考量準固定投入但未考量調整後投入的Malmquist生產力指數會低估生產力的變動，且是否考量調整後投入會造成所評估的Malmquist生產力指數其背後的因素有所不同，因此，驗證使用三階段方法的適當性；最後，以服務團體旅客為主的國際觀光旅館的生產力有較佳的改善，且雖然服務對象的不同使得生產力變動的背後因素有所不同，但規模效率的變動皆扮演重要的角色。第四章的實證結果顯示：規模效率假說在台灣國際觀光旅館產業中是被支持的；以服務個人旅客為主與同時服務團體與個人旅客對獲利率有負向的影響；SARS與金融海嘯對獲利率有負向的影響。 / The dissertation is a collection of three separate but related papers which are devoted to the empirical studies of the international tourist hotel industry in Taiwan. In addition to the introduction in chapter 1, three papers are presented in chapters 2 to 4, respectively. The empirical results in chapter 2 indicate that, in the first stage, the data envelopment analysis (DEA) models without the quasi-fixed and adjusted inputs overestimate the technical and pure technical efficiencies, but underestimate the scale efficiency of international tourist hotels so that the necessity of considering the existence of the quasi-fixed input is justified. The second stage uses the stochastic frontier analysis (SFA) model to purge the effects from exogenous variables and statistical noise. The SFA results show that the exogenous variables have significant influences on input slacks and pure technical efficiency. The degree of market concentration and hotel size have positive impacts on labor, food and beverage (F&B) expense and operating expense input slacks, as well as have negative impacts on pure technical efficiency. An international tourist hotel in the resort area has negative relationships with all input slacks and a positive relationship with pure technical efficiency. An international tourist hotel participating in the international and/or domestic hotel chain has positive relationships with labor and F&B expense input slacks, but has a negative relationship with other expense. Severe acute respiratory syndrome (SARS) has positive effects on labor and F&B expense input slacks and has a negative effect on pure technical efficiency. The financial tsunami has positive effects on labor and other expense input slacks and has a negative effect on pure technical efficiency. After adjusting the variable input data from the SFA results in the second stage, the efficiency-evaluation results in the third stage show that the technical inefficiency mainly results from the inappropriate production scale. In addition, international tourist hotels have an ample space to improve their technical and scale efficiencies. The efficiency-evaluation results also show that the conventional DEA models overestimate the technical and scale efficiencies, but underestimate the pure technical efficiency of international tourist hotels so that the usage of the three-stage approach is justified. Finally, international tourist hotels which mainly receive group visitors have the worst performance. In chapter 3, the empirical results show that, in the first stage, the Malmquist index without the quasi-fixed and adjusted inputs underestimates the productivity change so as to justify the necessity of considering the existence of quasi-fixed input. After adjusting the variable input data from the SFA results in the second stage, the productivity index in the third stage shows that the initial increase in productivity has been compensated by a decrease. The productivity growth or deterioration mainly results from the technological progress or regress and the scale efficiency improvement or deterioration. The results also show that the Malmquist index with the quasi-fixed input and without adjusted inputs underestimates the productivity change. The key factors of the productivity changes estimated by the Malmquist productivity index with the quasi-fixed and adjusted inputs are significantly different from those estimated by the Malmquist productivity index with the quasi-fixed input and without adjusted inputs so as to justify the usage of the three-stage approach. Finally, international tourist hotels with mainly receiving group visitors have the better improvement of productivity. The sources of productivity changes among receiving different types of visitors are different, but the scale efficiency change plays an important role in all types. In chapter 4, the empirical results indicate that the scale efficiency hypothesis is supported in Taiwan’s international tourist hotel industry. An international tourist hotel that mainly receives individual visitors and an international tourist hotel that simultaneously receives group and individual visitors have negative impacts on profitability. SARS and financial tsunami have negative effects on profitability.

地方稅捐稽徵機關績效之良窳攸關地方政府庫收，更直接影響地方經濟成長、資源配置效率與所得分配之公平；本文試圖採用能排除外在因素與隨機干擾之三階段產出導向資料包絡分析法（以下簡稱DEA），針對23個地方稅捐稽徵機關2004年迄2008年資料進行管理效率評估，再以隨機邊界分析法（以下簡稱SFA）分離外生因素及隨機干擾以調整各機關產出至相同基準後，再評估排除外在與隨機干擾因素的管理效率。 未考慮外生因素與隨機干擾的DEA效率評估結果顯示，有高達88.7%及82.6%的地方稅捐稽徵機關分別於技術效率及純技術效率上尚有改善空間。第二階段SFA估計結果顯示，土地移轉現值、機關內大專畢業以上員額之比例及員額平均年齡對管理效率皆有正向影響；而總統大選期間及有高鐵停靠站之縣市除對部分產出無顯著影響外，對管理效率之提升亦具優勢；然而，服務轄區土地面積與實徵淨額之效率呈負相關，卻與違章漏稅裁罰效率呈正相關；地方首長選舉期間除為避免清理欠稅招致民怨而降低技術效率外，對其他管理效率則皆呈正相關；又都市計畫面積占稽徵區域比例與地方稅實徵淨額之管理效率呈正相關，卻與欠稅清理效率呈負相關。調整後之DEA結果顯示各項效率值與調整前比較皆存在顯著差異，顯示排除外生因素與隨機干擾影響以避免效率值被錯估確有其必要性；但仍有高達93.05%及68.7%之地方稅捐稽徵機關分別於技術效率及純技術效率上存有改善空間；又多數稽徵機關處於規模報酬遞增階段，即產能過剩而造成資源浪費。另與財政部稽徵業務考核成績比較分析，在規模效率平均值排名方面，除臺南市外，甲組機關排名普遍優於乙組機關；但純技術平均效率值之排名卻有一半以上之甲組機關表現反而不如部分乙組受評單位；顯示甲、乙組之分類歷經多年仍沿襲舊有分組將使各機關未能於適合之群組中受考而錯估其績效。 基於上述實證研究結果，本文提出下列政策性建議： 一、建議逐期分階段調整人力及預算至最適規模，以善加運用資源降低產能過剩情形。 二、建議各機關應引用環保之共乘概念，加強政府機關間橫向溝通、聯繫與合作。 三、若情況允許，建議可不區分甲乙組針對全體地方稅捐稽徵機關進行考核。若人力、時間或其他情況不允許，建議研擬具體方案隨各機關規模改變而有重新分級之機制。 四、建議甲組機關亦可選擇純技術效率較佳之乙組機關作為觀摩學習之對象。 五、建議財政當局可考慮將外在因素之影響納入評核，以提升考核之信度與效度。 最後，臺灣自2010年底起將有部分縣市改制為直轄市，考核編組方式勢將有所變革，有待後續研究者追蹤探討；而改制後所引起之資源重分配亦可作為未來之研究議題。 / The Performance of Local Tax Bureaus is relevant to the revenue of Public Treasury, and even has direct impacts on local economic growth, efficiency of resource allocation and equity of income distribution. This paper attempts to use three-stage out-oriented DEA which can rule out the external factors and the statistical noises to evaluate the efficiency of 23 Local Tax Bureaus in Taiwan during the period of 2004 to 2008. After measuring slack variables of each Bureau in the first stage, the Stochastic Frontier Analysis (SFA) model is used to separate the external factors from the statistical noises, and then adjust the output of each Bureau to the same benchmark. Finally, DEA is again used to evaluate the efficiency of 23 Local Tax Bureaus. The DEA efficiency evaluation results in the first stage show that up to 88.7% and 82.6% of the Local Tax Bureaus still have an ample room to improve their technical and pure technical efficiency. In the second stage, the SFA model estimates show that “the present value of land transfer”, “the proportion of post-graduates in the Bureaus” and “the average age of the staff” have positive effects on the efficiency. “The period of Presidential Election” and “the cities or counties that Taiwan High Speed Rail have set station up” have insignificant impact on part of the outputs, but still have the advantages to enhance the efficiency. However, “the expanse of land in service area” has a negative correlation with the efficiency of net taxation, but is positively related to the efficiency with the fine of illegal tax evasion. “The election period of Local County Executive” has a positive correlation with the efficiency except that tax arrears liquidation might reduce technical efficiency. “The ratio of urban-planed area to the tax levy regional” and the efficiency of net taxation are positively correlated, but negatively related to the efficiency of tax arrears liquidation. After excluding external factors and the statistical noises, the third-stage DEA evaluation results are significantly different from those in the first stage, indicating that it is necessary to exclude impacts of external factors and statistical noises in order to avoid the misjudged value of efficiency. There are still as high as 93.05 % and 68.7% of the Local Tax Bureaus have an ample space for improvement respectively on technical efficiency and pure technical efficiency. Most of the Tax Bureaus are at the increasing return of scale stage, implying that the surplus of capacity cause the waste of resources. Finally, compared with the performance evaluation held by Ministry of Finance, the empirical results in this study show that although the classification of Local Tax Bureaus has been adopt for many years, Bureaus’ performance evaluation results might be misjudged in the unsuitable group. Based on the above empirical results, this research attempts to propose the following policy suggestions: 1. It is recommended to adjust the phase of manpower and budget to the optimum scale for the best using of resources and to reduce inefficiency of excess capacity. 2. Enhancing horizontal communication among government agencies may improve the efficiency of Local Tax Bureaus. 3. If possible, it is recommended to evaluate Local Tax Bureaus without classification. If not, a mechanism of re-rating according to the scale change of Local Tax Bureaus may be needed. 4. It is proposed that Local Tax Bureaus of Group A can take lesson from those of Group B with better pure technical efficiency to learn from. 5. It is suggested that government authorities have to exclude the effect of external factors to improve the reliability and validity of performance evaluation. At the end of year 2010, several counties will be restructured in municipalities. The classification of Local Tax Bureaus for performance assessment must be changed. The reallocation of resources caused by restructuring may be used in future studies.