銀行經營效率分為管理效率(X-efficiency)及規模效率(Scale-efficiency)二方面，而國內以往的研究，對於用以衡量經營效率的成本函數中，大多僅包含產出項目與投入要素價格，本研究為使銀行經營效率的衡量更正確，在成本函數中另外加入資產品質與資本結構二個變數。其中，資產品質係以備抵呆帳或催收款替代；而資本結構則是用負債總額為代表。 本研究根據國內外相關文獻，參考國內金融環境的變革、公民營型態的不同、收集民國70年至民國84年上市、上櫃及公開發行計34家商業銀行之相關資料，將樣本做不同的分組，觀察國內商業銀行之經營效率與其本身的資產品質及資本結構之間的關聯性，實證結果如下： 一、以備抵呆帳代表銀行的資產品質時，其與總營業成本之間的關係，隨樣本分組不同而有不同的結果，但大多為正向關係，且達顯著水準。故備抵呆帳與銀行的總營業成本有關，與預期一致。 二、以催收款代表銀行的資產品質時，其與總營業成本之參數估計為負值，此結果與預期不符。故催收款不能代表銀行的資產品質。 三、以負債總額代表銀行的資本結構時，其與總營業成本之間的關係，隨樣本分組不同而有不同的結果，但大多為正向關係，且達顯著水準。故負債總額與銀行的總營業成本有關，與預期一致。 四、在成本函數中新增資產品質與資本結構二個變數後，銀行之X-efficiency管理效率之衡量結果方面，整體上，民營銀行-新銀行最佳，公營銀行次之，而民營銀行-舊銀行最差。 五、在成本函數中新增資產品質與資本結構二個變數後，銀行之Scale-efficiency規模效率之衡量結果方面，整體上，公營銀行優於民營銀行。 / This study examines two different perspectives ofefficiency, X-efficiency and Scale-efficiency, for commercial banks in Taiwan from 1981 to 1995. The primary purpose and contribution of this paper is to investigate the impacts of asset quality and capital structure on the measurement of bank elficiency. We use allowance for doubtful accounts or non-performing loans as the proxy for asset quality. The main findings are as follows: 1. Asset quality, measured by doubtful accounts, affects bank production cost. The results show that banks with larger allowance for doubtfal accounts, i.e. bad asset quality, tend to have higher production costs. 2. The results using non-performing loans as a proxy for asset quality are also consistent with our hypothesis. That is, production costs are generally higher for banks with larger non-performing loans. 3. Capital structure of banks plays a crucial role in their production cost estimates. Due to differential impacts of sources of funds on production function, banks with larger external funds, i.e. liabilities, would incur higher production costs. 4. Our results support that new private banks in Taiwan are generally more X-efficient than public banks. On tile contrary, public banks in Taiwan tend to be more scale-efficient than private banks.

在兩岸經濟活動中，銀行業因為是資金供給、支付系統及金融仲介的中介機構，向來扮演著舉足輕重的關鍵角色。銀行的經營績效，一向受到政府主管機關、銀行經營者高度關注，更是社會大眾最關心的議題。 自2010年「海峽兩岸經濟合作架構協議」(ECFA)簽署及「臺灣地區與大陸地區金融業務往來及投資許可管理辦法」修正後，我國不少金融機構積極前往中國大陸設立分支機構、參股投資及拓展業務，兩岸金融業務往來日趨頻繁，中國大陸已成為我國許多銀行積極拓展業務之重點市場，而中國大陸國內各銀行的經營效率如何，始終給予外界模糊的印象。在兩岸互動漸趨積極的狀態下，我們必須加速對於大陸地區的銀行深入瞭解，方能在兩岸競合中運用自身的優點，再尋求適當的合作對象進行參股或策略聯盟，才能在兩岸金融業者競爭中勝出。因此本研究擬以實證分析探討並將研究結果，提供學術研究、金融發展及其他相關等應用，並作為國內銀行西進登陸發展之參考。 本研究運用資料包絡法(DEA)，以THE BANKERS 所公布的 Top 1000 World Bankers 2011中之中國境內前20大的中國大陸國內銀行為研究對象，來進行分析，將其2008-2010年三年度經會計師查核簽證之財務報告數據為投入與產出項目之依據，應用CCR模式、BCC模式進行各受評單位的總體效率、技術效率、規模效率進行分析，再將財務報告中股東結構以TOBIT截斷回歸模型，探討不同之組織或是規模型態是否對銀行經營效率產生影響。 研究發現在20家銀行中，以總體效率值來看，2008年相對較有效率的銀行家數為8家、2009年相對較有效率的銀行家數為10家、2010年相對較有效率的銀行家數為11家；而研究對象中，銀行規模對銀行經營績效具有影響。至於政府持股多少或是究竟是屬於大型商銀或是地區銀行，則對經營績效無影響。，此可能因其大多為政府所持有或是多數持有， 因此其經營績效無多大差異。

由於法院具有多種投入與產出、審判品質具差異性及所處環境不同之之特性，為能提供法院審理案件效率評估方法，本文應用DEA模型的特性，針對多投入多產出的生產環境評估效率，蒐集10年地方法院的投入、產出資料，並兼採Fried et al.(2002) 、Fried, Schmidt & Yaisawarng(1999)提出能排除環境差異效率衡量模式之隨機邊界分析法及Tobit迴歸分析方法，進一步調整品質及環境等外生變數對無效率差額之影響，以使受評單位皆能調整為不受外生變數影響下比較相對之效率，使效率評估更具適切。 實證結果顯示，經過對品質與環境變數調整後，純粹技術效率在第一與第四階段存在顯著的差異，顯示品質與環境變數確實影響效率，在第四階段已去除外生變數之影響，更能適切作為法院效率之比較。應用10年長期分析法院評估效率結果，可選擇效率較佳的法院為示範法院，作為效率較差法院觀摩學習對象，並結合獎勵制度，及調整長期資源分配，以提升法院整體的效率。

本研究以臺北縣政府稅捐稽徵處為對象，採用2001-2008年資料，共有56筆樣本資料進行實證研究。應用三階段DEA作為分析模型，以滿足產出多樣、品質差異及產出環境各異之特殊要求。考量稅捐稽徵處特性下，探討其經營效率，提出改善經營效率之政策性建議，以提升有限資源的效率化利用。 臺北縣政府稅捐稽徵處之經營效率值(三階段純技術效率值)評估之結果為1.0186。研究發現，若未摒除稅捐稽徵處所提供服務的不同產出品質，以及受到環境變數之影響，經營效率值將會低估44.16%。此外，若未考量規模效率，經營效率值也會高估18.23%。 實證結果顯示，利用DEA對於本文地方稅分類方式分析，會產生很好的效果。透過本文提供的分類方法，管理機關可獲得較為有效的管理方式。再者，依據隨機邊界法分析、產出投入比與效率值的相關分析等結果，各地方稅的管理單位應可瞭解其擁有資源的優劣勢，以改善其相對無效率或進步緩慢的窘境。 / This research tries to estimate the operational efficiency of Taipei County Revenue Service Office using empirical data from 2001 to 2008. In order to meet the characteristics including various outputs, different output qualities and specific production environments, 3-stage DEA model is chosen and modified for empirical study. The findings of this research may give policy suggestions to improve the operational efficiency. The estimated operational efficiency, the pure technical efficiency in third stage, is 1.0186. The study shows the operational efficiency will be underestimated by 44.16% if output quality variable and production environment variable are ignored. In addition, if scale efficiency is not taken under consideration, the efficiency will be overestimated by 18.23%. Empirical results indicate that DEA is an effective approach applied to the local tax classification model of this study. Furthermore, according to the findings of SFA analysis, output-input ratio and efficiency index, each management unit of local tax could find out its strength and weakness of resources endowment to improve the relative inefficiency and to make progress in the future.

本研究依據2003年「行政院新聞局廣播電視白皮書」、「公開上市、上櫃資訊觀測網站有線電視系統業者財務報告書」等文獻資料，先以資料包絡分析法評估個別系統業者的技術效率，再應用Tobit截斷迴歸方法，探討影響台灣有線電視系統業者經營效率的因素。 評估結果顯示，造成個別有線電視系統業者經營技術無效率的因素，主要歸咎於浪費資源所造成之無效率，而非因生產規模不適當所造成之無效率，迴歸結果發現，營業收入與技術效率間具正向關係，而頻道數、廣告密集度、經營區面積、集團化及業務集中度對技術效率間具負向關係。 / Based on the information of 2003 “The Broadcasting television paper of Government Information Office of Executive Yuan” and “Finance Statements of The Cable System Operators of Listed Companies and OTC Listed Companies from Market Observation Post System in Taiwan”, this study first uses DEA to assess technical efficiency of cable system operators, and then applies the Tobit censored regression technique to investigate the determinants of technical efficiency. The efficiency-evaluating result shows that the main factor, which causes inefficient management, is an ineffective use of resource; an improper production scale has less impact on it. The regression result also shows that the revenue has a positive impact on technical efficiency, but the number of channels, Area, the density of advertisement, conglomeration, and business focus has negative impacts on technical efficiency.

本研究以民國75至86年間，新銀行開放設立前已存在之本國舊銀行實際經營資料，利用資料包絡分析法估計成本效率值，並將之分解為純技術效率、規模效率及配置效率。再利用Tobit迴歸分析，以探討開放新銀行設立對本國舊銀行經營效率之影響。 研究結果發現，整體舊銀行投入資源之運用效率，仍有很大的改善空間。此外，成本無效率之來源主要為技術無效率。 考慮其他影響效率之因素後，開放新銀行設立對舊銀行之經營效率具有顯著之正向影響。此結果顯示新銀行設立對舊銀行之經營形成很大的競爭壓力，導致本國舊銀行不論在資源投入、規模調整或資源配置上，皆積極努力地改善。本實證結果與政府希望透過開放新銀行，對經營僵化之國內銀行業加以刺激，以提升舊銀行經營效率之目標相一致。 / This study empirically examines whether opening up the new banks to establish affects various efficiency ratios of Taiwan old banks or not. It uses Data Envelopment Analysis (DEA) to assess cost efficiency, pure technical efficiency, scale efficiency and allocative efficiency based on the Taiwan old banks data from 1986 to 1997. Then, applies the Tobit censored regression model to examine the relationship between opening up the new banks to set up and these efficiency measures. The empirical result shows that the usage efficiency of resource inpute of whole old banks isn't up to the appropriate point, so there is plenty of space for improvement. Besides, cost inefficiency primarily results from technical inefficiency, not allocative inefficiency. After considering other factors of the effects of efficiency, it's obviously positive relationship between opening up the new banks to set up and operating efficiency of old banks. The result shows that these new banks establish put competitive stress on the operation of old banks. So those old banks try hard to improve their resource input, scale adjustment, or resource allocation, etc. This result corresponds with the government's intention to raise the operating efficiency of original banks.

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。

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.

海外華人人口，截至2004年底止，約為3,808萬人（不含香港、澳門），政府為照顧為眾多之海外僑胞，先於1926年於國民政府下設僑務委員會以推進僑務，復為擴大服務僑社並增進僑民福址，於1985年針對海外僑社需求，選擇華僑眾多之地區，設置華僑文教服務中心，自1985年起迄2004年底止，僑委會在海外各地前後共設置了十七個文教服務中心。為維持該等中心之運作，政府每年均編有巨額預算挹注，為瞭解相對於投入之資源，中心之產出是否符合經濟學上『投入』與『產出』之生產效率概念，本文之研究爰以產出導向之資料包絡分析法建立實證模型進行探討，同時以各文教服務中心為一決策單位，將2001年至2004年間各文教中心之投入及產出項目投入實證模型中，以計算各文教中心的經營績效。 實證結果顯示，海外文教中心整體的技術效率平均值介於2.4662與3.1605之間，同時規模效率平均值大於1，顯示造成各文教中心技術無效率的來源，大部份來自於純技術效率，另一部分則來自於規模無效率。 同時依實證結果資料可以發現，（一）僑委會截至2004年止之十七個文教中心，在各種不同的組合下，僅有4至9個中心之效率值為1，占全部文教中心的二成至五成，顯示整體經營績效有待加強與提升；（二）以僑委會關閉倫敦及墨爾本文教中心雖與實證分析結果相符，然績效較墨爾本中心為低之雪黎文教中心卻未關閉之情況而言，益顯數據性資料於決策過程中之重要性；（三）以全球華人人口分配來看，北美洲地區文教中心之技術效率值，無論在固定或變動規模下，就各種組合而言，均較其他地區文教中心之效率值為佳，顯示除應提高北美地區以外中心之效率外，似乎也反映了服務海外僑胞之資源分配是否過度集中，及與僑胞互動應予加強之問題。 最後，由於本研究係首次將DEA運用於駐外機構經營效率之評估，因此本文之相關實證模型將可作為評估我國其他部會所屬駐外機構效率衡量之基礎及參考。 / The overseas Chinese population, up till 2004, approximates 3.8 millions (not counting Hong Kong, Macao). To attend to their needs, the government has first established the Commission of Overseas Chinese Affairs under the Nationalist Government in 1926. To better and further serve this overseas Chinese community, the government has chosen among several populous areas to set up Chinese Culture and education service center later in 1985. Between 1985 and the end of 2004, 17 service centers have been set up. To keep these centers running requires a big budget support from the government each year. To examine if these centers provide values that conform to the economic concept of "the input" and "the output" production efficiency, this article has used the data envelopment analysis method to establish the real diagnosis model. This model has used various culture and education service centers as policy-making units from 2001 to 2004 to evaluate the efficacy of these service centers. Test results have shown that the mean value of central whole technical efficiency is between 2.4662 and 3.1605. Also, the mean value of scale efficiency is bigger than 1. This demonstrates the inefficient central technology rate of the service centers results mainly from pure technical inefficiency, and partly from diseconomy of scale. On the other hand, test results also show that, (1) up till 2004, among 17 culture and education centers, just only remain 4 to 9 with central efficiency value of 1 under different kinds of combinations. The fact that they account for two tenths to five tenths of the total number of service centers demonstrates the need for improvement in their operating performance (2) the closing of both London and Melbourne culture and education centers does not conform to the findings of the real diagnosis analysis, but Sydney center is not closed, which reveals the importance of data material in the decision-making process; (3) looking at the distribution of global overseas Chinese population, the technology efficiency values for culture and education centers in North America area are far higher than other areas, measured by all sorts of combinations regardless of fixed or variable scale. This has revealed issues of not only efficiency enhancements for local centers excepting this area, but also excessive concentration of service resources allocated within the region and augment the co-activity with compatriots. Finally, since this is the first time DEA has been utilized in a research to evaluate the management efficiencies for government agencies abroad, the real diagnosis model presented in this article might be used as a reference for similar studies in the future.