Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18788
DC FieldValueLanguage
dc.contributor.advisor陳雪如zh_TW
dc.contributor.advisorHsueh-Ju Chenen_US
dc.contributor.author張銘哲zh_TW
dc.contributor.authorChang, Ming-Cheen_US
dc.date2005zh_TW
dc.date.accessioned2014-06-06T07:05:02Z-
dc.date.available2014-06-06T07:05:02Z-
dc.identifier.urihttp://hdl.handle.net/11455/18788-
dc.description.abstract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。zh_TW
dc.description.abstractSince 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.en_US
dc.description.tableofcontents第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 4 第三節 預期研究貢獻 4 第四節 研究架構 5 第二章 基本理論與文獻探討 7 第一節 非營利組織之定義 7 第二節 非營利組織之問題 13 第三節 非營利組織績效評估方法之運用 17 第三章 研究方法 27 第一節 研究期間與選樣標準 27 第二節 實證模式 29 第三節 變數定義與衡量 38 第四章 實證結果分析 42 第一節 敘述性統計分析 42 第二節 相關係數分析 52 第三節 資料包絡分析 55 第五章 結論與建議 66 第一節 研究結論 66 第二節 研究限制與未來建議 69 參考文獻 70zh_TW
dc.language.isoen_USzh_TW
dc.publisher會計學研究所zh_TW
dc.subjectNonprofit organizationen_US
dc.subject非營利組織zh_TW
dc.subjectCharitable foundationen_US
dc.subjectEfficiency evaluationen_US
dc.subjectData Envelopment Analysisen_US
dc.subject慈善基金會zh_TW
dc.subject效率評估zh_TW
dc.subject資料包絡分析zh_TW
dc.title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zh_TW
dc.titleMeasuring Efficiency of Charitable Foundation in Taiwan - An Application of Data Envelopment Analysisen_US
dc.typeThesis and Dissertationzh_TW
item.languageiso639-1en_US-
item.openairetypeThesis and Dissertation-
item.cerifentitytypePublications-
item.grantfulltextnone-
item.fulltextno fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
Appears in Collections:會計學系所
Show simple item record
 

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.