The association between the performance of creating own revenue and financial situation in Taiwan local government

• Main Authors: Wei-Han Cheng, 鄭瑋涵
• Other Authors: Chao-Lan Wang
• Format: Others
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/39180229094248267618

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === 　　This study investigates about the association between the performance of creating own revenue and financial situation in Taiwan local government. There are three stages in total in this article, using the 21 prefectures in Taiwan as the samples (except Taipei, Kaohsiung two municipalities, Kinmen County Lianjiang County)from 2003 to 2010. In the first stage, the efficiency value which is calculated by DEA in every local showing that (1) Taipei County, Taoyuan County, Hsinchu City and Taichung City have effective technical relatively. (2) Taipei County, Taoyuan County, Penghu County, Hsinchu City, Taichung City and Chiayi City are the provinces that have the better pure techniques efficiency; Chiayi County, Yunlin County, Nantou County and Pingtung County are comparetively having the worse efficiency. C. (3) Penghu County, Chiayi City and Taipei County have the best efficiency. 　　In addition, we discussed about the factors that influence the variance of efficiency. As the results, (1) the average dominated income from every person in every year to the performance of own financial resources is a positive effect. (2) value from agriculture, forestry, fishery and Husbandry Census are unfavorable for the efficiency of own financial resources. (3) the density of population from the efficiency of own financial resources are positive effect. (4) Provincial city to the efficiency of own financial resources has obvious unfavorable effect. 　　The last stage, by moving forward to the discussion with the efficiency of own financial resources and expenditure efficiency, it inspects the influence or not to local finance state. The result shows that (1) the positive effects on current expenditure surplus are allocation of income and retirement pension expenses. (2) positive effects comparing with the total surplus includes own financial resources ratio. (3) subvention, dependence on subsidy income ratio, current expenditure surplus, and total surplus are having the positive effects. (4) government officer, current expenditure surplus has positive effects, however, it shows the negative effects on total surplus, the contradiction from the waste of capital. (5) the expense efficiency and current expenditure surplus show the negative effects, but positive one with total surplus, shows expense efficiency has a positive impact on the capital. The last one, the efficiency of own financial resources and current expenditure surplus show the positive effects, yet the efficiency of own financial resources and total surplus have negative effects. Keywords：DEA, Pure techniques efficiency, Variance of efficiency, Financial situation