Evaluating the Efficiency of National Museum Operation Fund in Taiwan

• Main Authors: WU, PEI-HSIU, 吳佩修
• Other Authors: CHAN, PAO-HWA
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/89365666466670824744

博士 === 國立屏東大學 === 教育行政研究所 === 105 === Proper management and efficient resource allocation are the basis which museums enhance competitiveness and operate sustainably. Recently, due to the flourishing development of cultural and creative industries, along with government restructuration and educational fund deficiency, the operation of national museums have encountered great challenge. The public has also started to examine the efficiency of museums. In response, Ministry of Education established “National Social Education Institution Operation Fund” to improve the efficient financial operation of National Social Education Institution, while Ministry of Culture set up “National Cultural Institution Operation Fund” later in 2013. This research aims at assessing whether operation funds are helpful for national museums to achieve organizational functions and financial targets. The research examines the “operational efficiency” and “financial efficiency” of 10 national museums during 2011 to 2014. Operational efficiency is evaluated through Data Envelopment Analysis. Using CCR and BCC model to analyze relative efficiency, while conducting Slack Variable Analysis to inefficient institutions. In addition, adopting Malmquist Index to examine the productivity change through time. Based on SCP model, also the Operation Fund Financial Evaluation Index of Museum of New Zealand Te Papa Tongarewa, and the Operation Fund Financial Evaluation Index of National Social and Educational Institutions under Ministry of Education. Using Financial Ratio Analysis and Regression Analysis to evaluate the financial efficiency of each national museums. The outcome of the research shows: 1.On operational efficiency, museums implementing operation funds are more efficient than those using official budgets, because of better resource allocation. 2.On financial efficiency, Operation funds force museums to raise certain percentage of income each year. This encourages museums to utilize their own resource while developing their own differentiate features to cut cost and increase profit, also urges museums to improve fundraising ability, lowering government’s financial burden. Comparing with museums using official funds, the financial efficiency of museums implementing operational funds are better. 3.There are still several problems remain in the current national museum operation fund system. While implementing operational funds is truly helpful in boosting the efficiency of museums, but overemphasis on financial efficiency may weaken the non-profit nature of museums and the core value of developing social and culture education. Therefore, when implementing operational funds, national museums shall still adhere to their founding missions, so as to be beneficial to the sustainable development of museums and the whole society.