為探討政府在節能減碳宣導活動下，對各縣市碳排放的影響評估，本研究以2008年 與2009 年兩個年度為經，台灣25個縣市為緯，進行資料包絡分析法評估，提出投入與產出之間所需改善的方向與幅度，並檢視績效良好之標竿縣市與其環保宣導活動效率之一致性。並期藉由資料包絡分析法（DEA）及差額分依法之實證分析結果以提供各縣市改善其宣導效率，進而對城市的永續發展目標有所貢獻。 Recently in response to global public opinion, global environmental trend and international market requirement, carbon reduction and energy saving has become the focus of global concern, forming a model in the adjustment and transformation of consumption and production pattern for other countries. The purpose of many cities implementing environmental policies aims to achieve sustainable development while creating value and reducing impacts on the environment at the same time. Facing with global climate change challenges, nations over the world have proposed the vision of zero-carbon eco-city. Many large cities also expand alliance and the market foundation for green buildings and green industries. Many cities in Taiwan also realize their responsibilities and take initiatives in actions to reduce greenhouse gas emission. The “Sustainable Development and Strategic Planning Report" proposed by most counties and cities emphasize on the 3 dimensions, environment and ecology, society and economics, for corresponding sustainable management policies. The study probes into the environmental protection events and city sustainable development from the perspective of eco-efficiency. The purpose of ecosystem and environment refers to the economic value of maximized product and currently the minimized environmental impacts. To discuss the impact assessment on the carbon emission from all counties and cities under the governmental advocacy activities for energy saving and carbon reduction, the study conducted Data Envelopment Analysis in the assessment, using year 2008 and year 2009 as the longitude and the 25 countries and cities of Taiwan as the latitudes, to propose the direction and range for improvement between input and output, as well as examining the consistence between benchmark counties and cities with excellent performance and the efficiency of advocacy activities for environmental protection. It is expected to provide advocacy efficiency for improvement to counties and cities through the empirical analysis and results from Data Envelopment Analysis (DEA) and slack Variable and thereby to make contributions to the sustainable development and objectives of the city.