Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18788
標題: 社會福利慈善事業基金會效率評估—資料包絡分析法之應用
Measuring Efficiency of Charitable Foundation in Taiwan - An Application of Data Envelopment Analysis
作者: 張銘哲
Chang, Ming-Che
關鍵字: Nonprofit organization;非營利組織;Charitable foundation;Efficiency evaluation;Data Envelopment Analysis;慈善基金會;效率評估;資料包絡分析
出版社: 會計學研究所
摘要: 
近十年來,非營利組織日益茁壯,其所提供的公益性服務,為政府及企業所不能取代,已儼然成為第三部門組織。由於非營利組織效率不佳將造成公共服務品質的低落以及社會資源的浪費,因此本研究針對92年台灣地區之社會福利慈善事業基金會進行效率評估。
本研究採用資料包絡分析法中CCR模式及BCC模式,分析慈善基金會之整體效率、純粹技術效率及規模效率。在研究過程中,本研究將慈善基金會分為三群主要支持基金會,並探討各群基金會之差異。最後,進行差額變數分析,建議改進之方向。
研究結果,台灣地區之慈善基金會效率普遍低落,其中社會大眾所支持之基金會平均效率最高,個人所支持之基金會平均效率最低。此外,本研究發現慈善基金會之整體無效率大部分來自於純粹技術無效率,而非規模效率。因此,針對純粹技術無效率之情況,本文進行差額變數分析,結果發現相對無效率之慈善基金會首要減少投入項目為基金數,而首要增加產出項目為捐贈支出。

Since the nonprofit organizations (NPOs) have been increasingly well-built within the last decade, their public-spirited services providing is somehow unable to be replaced by the government and enterprise, having become solemnly the third sector organization. As to the inefficiency of NPOs would give rise to a low quality in public services and a waste in social resources, this study aims at assessing the efficiency of social welfare charitable foundations of Taiwan in the year of 1992.
This study adopts CCR and BCC model of Data Envelopment Analysis to measure aggregate efficiency, pure technical efficiency and scale efficiency of the charitable foundations. This study further divides the charitable foundations into three sub-groups in terms of character of main donors and derives a difference analysis from an efficiency comparison among those. Finally, from implementing Slack Variable Analysis, the suggestions to direct charitable foundations to efficiency improvement are drawing.
The results showed that the efficiency of charitable foundations in Taiwan is generally low. Among them, the foundation that the public supports is averagely the most efficient, the foundation that private supports has the lowest average efficiency. In addition, this study also found that the aggregate inefficiency of the charitable foundations mainly comes from pure technical inefficiency rather than scale efficiency. Therefore, taking pure technical inefficiency into a detailed consideration, the evidences generating from Slack Variable Analysis illustrated that a reduction in the amount of funds among input items and an increase in contributing expenditures among output items are leading activities for relatively inefficient charitable foundations.
URI: http://hdl.handle.net/11455/18788
Appears in Collections:會計學系所

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