| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第17卷第2期 Vol 17 No. 2 |
| 標題Title | 植基於效率分解資料包絡分析法探究政府審計機關之績效Governmental Audit Agencies’ Performance based on Additive Efficiency Decomposition DEA |
| 作者Authors | 周漢忠 盧文民 楊凱筑 顏寶恭 何東興Han-Chung Chou Wen-Min Lu Kai-Chu Yang Pao-Kung Yen Dong-Sing He |
| 出版日期Publish Date | 2016-11-30 |
| 摘要Abstract | 本研究運用「加法型效率分解資料包絡分析法 （Additive Efficiency Decomposition DEA）」探究政府審計機關「審計效率」與「審計效能」，該模型無法 有效區隔有效率審計機關之排序及內部資源運用之強、弱勢分析，故本研究進一步 結合「以參考網路為基礎之排序法（Network-Based Ranking Method）」，以利區分不 同階段的標竿單位與內部強弱項的資源運用項目分析比較，並探究資本支出規模與 政黨因素對審計機關績效之影響，提供有關單位資源配置與政策推動之參考。而迴 歸分析結果也顯示出，資本支出規模對審計機關的審計效率及效能有顯著之影響。This study investigates “audit efficiency” and “audit effectiveness” in audit agencies using the Additive Efficiency Decomposition DEA model. The model cannot sufficiently distinguish between audit agencies’ efficiency ranking and strength-weaknesses analysis of their internal resources. Thus, the model is further integrated with Network-Based Ranking Method, so as to distinguish the benchmark units from various stages of analysis and allow strengths and weaknesses of internal resources to be compared. In addition, the study examines the effect of capital expenditure scale and political party affiliation on audit performance. This is to provide relevant agencies with reference in resource allocation and policy implementation. Regression analysis results further indicate that capital expenditure scale has no significant influence on audit efficiency and effectiveness of auditing agencies |
| 關鍵字KeyWords | 審計機關、績效評估、加法型資料包絡分析法audit agency, performance evaluation, additive efficiency decomposition DEA |
| DOI(全文下載Download) | 10.6675/JCA.17.2.03 |
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