Summary: | 碩士 === 嶺東科技大學 === 財務金融研究所 === 95 === The non-profit fund of Taiwan's local governments was established by the national government to support the economic reconstruction, social developments and other accessories of governmental functions. Through the fund appropriating procedure, the management technique of the non-profit fund should be held as business administrative as well as elevating its efficiency, and bear a responsibility of its political goals.
However, such funds come in variety and miscellanea, which is very difficult to make a comprehensive control. Due to the reason, a thorough control system of non-profit fund is needed in addition to a strategic planning. Establishing such a control system and carrying it out become an urgent need to ease some disadvantage approaches caused by the flaws and inefficiency.
In this research article, we applied data of non-profit local governmental funds of 22 counties and cities of Taiwan, ranged from 2001 to 2005, to estimate efficiency and Malmquist productivity index of the funds. The conclusion drawn is separated into two parts. The first part is the estimation of productivity index. During the mentioned years, the non-profit fund has left much to improve in both management and scale. The second part is the estimation of Malmquist productivity index. We found that non-profit funds have an average growth rate of 200 percents, mainly because of the recent technical improvement. But while the 200 percents took place in northern and southern Taiwan, the productivity dropped 20 percents in eastern Taiwan, indicating a huge economic difference between cities and countryside.
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