| Summary: | 碩士 === 輔仁大學 === 資訊管理學系 === 91 === Budget executive efficiency is usually used as yardstick to measure the executive efficiency of the individual unit within a government that carries out various certification and reporting activities according to the statutory annual budget allowed; however, the nature, assignments, number of staff involved and size of the budget receipts all vary among the units. Therefore, this paper by using the DEA (Data Envelopment Analysis) method infers to certain types of indices including general efficiency, strict technical efficiency, and scale efficiency to be included in those items of performance evaluation for those budget units to facilitate budget preparation for then next fiscal year by referring to those indices in the resource allocation of budget. In the study, DEA budget efficiency models are verified through experiments, creation of database and classification of DMU (Decision-making Unit). Comparison of DEA indices and traditional executive efficiency reveals that the former expresses more significantly than the later, particularly in producing relative efficiency values from comparison and analysis among budget units that are of similar business nature or budget scale depending on various conditions including budget, resource and scale. With DEA indices, it is capable of providing a more justified evaluation for those units allocated with different sizes of budget receipt under the identical general executive efficiency while recommending those units with less budget receipts to upgrade their output quality in the certification and approval activities or to properly reduce input items to arrive at a higher performance level. Furthermore, the DEA method helps point out the orientation for improvement and learning for the budget unit. For example, the higher frequency to be referred for a unit indicates the efficiency of such a unit is more positively recognized. Finally, given with the ever clinching in both of the financial receipts and payments, effective resource allocation has become a crucial index of the competitive strength for a nation, we propose the references for the nation in resource allocation for the next fiscal year in budget preparation by applying the index of increased or decreased efficiency of marginal scale
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