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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/24508


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    題名: The Efficiency Performance and the Drivers of Efficiency– The Test of Correctional Institutions
    其他題名: 效率績效及效率動因之研究：以矯正機關為研究對象
    作者: 吳安妮;黃政仁
    Wu, Anne;Huang, Cheng-Jen
    關鍵詞: 效率績效;資料包絡分析;隨機前緣分析;矯正機關
    Efficiency performance;Data envelopment analysis;Stochastic frontier analysis;Correctional institution
    日期: 2003
    上傳時間: 2009-01-13 15:31:32 (UTC+8)
    摘要: The purpose of this study is to apply non-parametric data
    envelopment analysis (DEA) and parametric stochastic frontier analysis (SFA) to
    examine the efficiency situation of correctional institutions in Taiwan. We extend
    the consistency conditions proposed by Bauer et al. (1998) to examine the
    consistency between those two efficiency techniques. This study also examines
    the drivers of efficiency for correctional institutions. The empirical results indicate
    that correctional institutions in Taiwan have considerable technical inefficiency,
    because of unfavorable “resource usage.” The data also shows that DEA and
    SFA approaches nearly meet the conditions of consistency. We find that due to
    mission differences between different correctional institutions, they have different
    impacts on efficiency performance. We also find that quality performance has a
    positive impact on the efficiency performance of correctional institutions, implying
    that better correctional quality causes better efficiency.
    過去二、三十年來，效率分析的發展成為績效評估中重要的主題，有
    許多方法應用在營利與非營利組織之效率績效評估之上，其中可分為兩大主
    流：參數法與無參數法。參數法的目的在於將無效率值以隨機干擾項的方式
    放入迴歸模式之中，隨機前緣分析法 (SFA)是參數法中最具代表性的方法；
    另一方法，無參數法是採用線性規劃的技術，藉以估計多重投入/多重產出之
    效率，資料包絡分析法 (DEA)為最具代表性之方法 (Resti 1997)。雖然這兩
    大主流之發展相當迅速，但在模式的設定上卻有相當大的差異。Berger et al.
    (1993, 231)指出：「由於不同衡量方法間之效率水準缺乏一致性的比較，因此
    需要更多的研究來比較效率評估方法異同。」Seiford (1996)也同樣指出不同
    方法間若可以得到一致的結果，則可增加研究結論的信度。
    關聯: 中華會計學刊,3(2),113-139
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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