| Summary: | 碩士 === 國立中山大學 === 企業管理學系研究所 === 89 === Abstract
Performance is not only the common goal for enterprises to achieve but also the direction for governments to administer. So is it for the financial organization. In this study, we focus on the economic point of view, accompanied by resource management. We evaluate the performance of 81 branch offices in The National Tax Administration on the data concerning personnel affairs (2000y), expenditure (2000y), business (2000y), and tax revenues (1997-2000) by means of Farrell’s evaluation theory and Data Envelopment Analysis.
Here are my conclusions:
1. Resource management
1.1 Overall efficiency in some of the offices is not good. That is because of the lacking of tax source, improper scale, and resource not appropriately allocated. Thus, input surplus and output shortage happen.
1.2 Inefficiency in the usage of resource is because the relative long-term optimal scale is too small, and the usage of resource is unable to reach Parto Optimality.
1.3 Inefficiency in the allocation of resource is because the internal management is not suitable, and the external environment and organization structure cause the problem.
2. Differences in efficiency
2.1 Offices of a large scale are more efficient than those of small ones.
2.2 Offices of large amount of work are more efficient than those of small ones.
2.3 Offices in northern area in Taiwan are more efficient than those in other areas.
2.4 Offices in Taipei City and Kaohsiung City are more efficient than those in other cities.
3. Applications for evaluation in this study
3.1 We have constructed a basic model for the financial authority to evaluate performance of the National Tax Administration and its branch offices.
3.2 The relative efficiency value we have in this study can help the branch offices realize their strength and weakness in their tax collection.
3.3 The relative efficiency value is able to provide the National Tax Administration as a reference to apportion the yearly tax revenue target and to adjust resource allocation efficiently among the branch offices.
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