| Summary: | 碩士 === 淡江大學 === 會計學系 === 91 === The proprietary funds, which belong to central government, are settled as businesses organizations according to economic construction, social development and multi-public affairs organizations. However, these funds are not easy for public to oversee, due to their variety and complicated businesses that are not easy to go deep into. Finally, many defects are arousing. Besides, the funds bring many defects all the time, for the management of these funds are only focus on budget-achieved, but neglect to control cost and to use the resource efficiently. The operational efficiency of the proprietary funds should be raised and looked upon, especially when the financial of our government is getting tough.
The purpose of this research is for judge how the funds are operating and inspect the relative efficiency among the funds. We analyze the operation from 87 to 90 of the 13 funds based upon the DEA model. We try to develop an objective formula to estimate the overall efficiency, technical efficiency and scale efficiency for each fund. The results will become reference for future distribution. Besides, in order to prove that the DEA model is suitable to analyze these multi-input and multi-output non-benefit organizations, we draw back the range of the funds to add the relative similarity. We take the 10 airports, which belong to CAA Operating Fund as the research sample for discuss the operating efficiency. Finally, in order to mark up for the defect that DEA model cannot make beyond yearly analyze, we adapt Malmquist productivity index to make long-term analyze and to compare for realizing how the technique and efficiency changes.
According to the result:
1.First, in accordance with the proprietary fundsWe examine the percentage of business plans carry-out working, and then find that there are 2 efficient funds and 3 more inefficient funds during the sampling survey. The inefficient result depends upon pure technical inefficiency. Refer to productivity changes, there are only 3 funds’ productivity raise within 3 years when we compare with those of 87’ year. The other funds have unstable productivity changes. Second, when we estimate the operating revenue condition of each fund, there are only 2 efficient funds and 2 more inefficient funds during the sampling survey. When we compare with the funds in 87’, there are 4 funds with raised productivity, the other funds with declined producticity. The decrease of productivity depends upon pure technical inefficiency and scale inefficiency.
2.Refer to airports, which belong to CAA Operating FundDuring the sampling survey, there are 4 funds efficient each year, the other are inefficient, which are caused by both pure technical inefficiency and scale inefficiency. Regarding to productivity changes, in 88’ year, only 7 airports have raise productivity. During the rest 2 years, all airports have declined productivity. Technical retrogression is the main reason, which leads to productivity decline.
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