本研究運用「加法型效率分解資料包絡分析法 （Additive Efficiency
Decomposition DEA）」探究政府審計機關「審計效率」與「審計效能」，該模型無法
有效區隔有效率審計機關之排序及內部資源運用之強、弱勢分析，故本研究進一步
結合「以參考網路為基礎之排序法（Network-Based Ranking Method）」，以利區分不
同階段的標竿單位與內部強弱項的資源運用項目分析比較，並探究資本支出規模與
政黨因素對審計機關績效之影響，提供有關單位資源配置與政策推動之參考。而迴
歸分析結果也顯示出，資本支出規模對審計機關的審計效率及效能有顯著之影響。
This study investigates “audit efficiency” and “audit effectiveness” in audit
agencies using the Additive Efficiency Decomposition DEA model. The model cannot
sufficiently distinguish between audit agencies’ efficiency ranking and
strength-weaknesses analysis of their internal resources. Thus, the model is further
integrated with Network-Based Ranking Method, so as to distinguish the benchmark units
from various stages of analysis and allow strengths and weaknesses of internal resources
to be compared. In addition, the study examines the effect of capital expenditure scale
and political party affiliation on audit performance. This is to provide relevant agencies
with reference in resource allocation and policy implementation. Regression analysis
results further indicate that capital expenditure scale has no significant influence on audit
efficiency and effectiveness of auditing agencies.
關聯:
Journal of Contemporary Accounting=當代會計期刊 17(2), pp.209-233
