淡江大學機構典藏:Item 987654321/109185
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    題名: 植基於效率分解資料包絡分析法探究政府審計機關 之績效
    Governmental Audit Agencies’ Performance based on Additive Efficiency Decomposition DEA
    作者: 周漢忠;盧文民;楊凱筑;顏寶恭;何東興
    關鍵詞: 審計機關;績效評估;加法型資料包絡分析法;audit agency;performance evaluation;additive efficiency decomposition DEA
    日期: 2016-11
    上傳時間: 2017-01-12 14:25:30 (UTC+8)
    出版者: 淡江大學出版中心
    摘要: 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
    DOI: 10.6675/JCA.17.2.03
    顯示於類別:[當代會計期刊] 第17卷第2期

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