本研究運用Coelli and Battese (2005)的一階段成本隨機邊界法來估計地方政府的共同成本邊界(cost frontier)，以衡量臺灣地方政府的公共支出總成本與其最小潛在成本的偏離程度，藉以評估各地方政府的公共支出效率。實證結果顯示，在2000-2013年樣本期間，地方政府轄區內平均每人分攤地方稅稅額、平均每人每年可支配所得與轄區內潛在公共支出呈現顯著負相關；至於，地方政府的公共支出效率值與補助及協助收入依存度，則是有顯著正相關，意謂著透過地方議會及居民的嚴格監督補助款之運用，將有利於提高公共支出效率。據此，依本研究實證結果之意涵，提出以下政策建議，包括： 地方政府宜透過較低的成本（平均每人分攤稅額）提供有效率的公共支出；地方政府應強化預算監督功能，有效落實預算管理制度，並適度抑制歲出規模，減少不必要支出，以提升公共支出效率。 In this study, we apply the theory “One-Stage Stochastic Frontier Analysis ” (Coelli and Battese, 2005) to the estimation of the local government cost frontier. By measuring the degree of deviation between the total cost of public expenditure and the minimum potential costs in ROC local governments to estimate public expenditure efficiency of local governments. The empirical results show that during 2000-2013, the correlation of the average tax per capita, the average disposable income per person per year, and potential public expenditure is negative. Besides, the dependence of the local government public expenditure efficiency and its subsidy income and assistance income is positive. It means that the usage of grants that supervised strictly by local council and residents will improve the efficiency of public spending. Therefore, we recommend some policy as follows, including that local governments should use lower cost (The average tax per capita) to provide efficient public expenditure, local governments should strengthen budget oversight, implement the budget management system effectively, inhibit the scale of annual expenditure, and reduce unnecessary expenditure to improve public expenditure efficiency.
