| Summary: | 碩士 === 國立成功大學 === 會計學系碩博士班 === 100 === The aim of this study is to measure and explain the variation in the overall efficiency of restructured 20 local governments in Taiwan by using data envelopment analysis, and measure the productivity changes by using malmquist index. The sample includes one input variable that is per capita expenditure and seven output variables that are cracked rate of theft case, elderly long-term care, nursing homes available for residency at the total number of the elderly population ratio, elementary and junior high student-teacher ratio, area of parks, green spaces, children's playground and athletic square per million people, average number of served people per hospital bed, resource recovery rate of executive organ and the average annual disposable income per capita during 2006 to 2010. The results showed that New Taipei City, Taoyuan County and Chiayi City are the most efficient, but Hsinchu County, Miaoli County and Nantou County are high input, low output type, resulting in its inefficiency. Also finding the productivities of the municipality governments and city governments is better than county governments. Further, the most of advancement of productivities are resulting from advancement of technological.
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