| Summary: | 碩士 === 國立東華大學 === 國際企業學系 === 96 === This research is directing against Township Government, we conducted the data envelopment analysis (DEA) model as the main measurement method. In addition, this thesis also considers the concept of four major stage of budget circle on the choice of the indices, employed these four major stage to develop the indices that can chosen and understand the financial management of Township Government form preparation, approval, implementation, and audit stage.
This research is based on the data of 13 Township Government in Hualien in 2004-2007 year. This thesis set the input is one, and the output are divided into four class that include one-time revenues, intergovernmental revenues, fixed costs, imbalance index, fund balances, liquidity, user charge revenues, public property income rate, capital outlay reservation rate, revenues shortfalls, budget overruns, and the amount of rejection money. In addition, by the political factor, the geographical environment factor and the policy factor, further discover affects factor of the financial management performance on Township Government.
Finally, this study finds that different budget stages, there were differences in the financial management performance averages. The interpretation of these stages lead to the following labels: audit, preparation, implementation, approval. Hence, we can calculate that because Township Government pays attention to the financial management performance of audit and preparation, and ignores implementation and approval. This result agrees with the present situation. The concept of four major stage of budget circle that can obtain the correct information of financial management performance by Reed and Swain(1990). In the other hand, a statistical test was used to find that developing the industrial park is the main factor that affecting financial management performance on Township Government.
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