The Effects of Tourism Industry on the Financial Efficiency of Aboriginal Township Offices in Taiwan：An Application of Data Envelopment Analysis

• Main Authors: Chun-Fu Lin, 林俊甫
• Other Authors: Yi-Fang Yang
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/47668433988797600420

碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === We usually consider that aboriginals are marginalized in Taiwan, not only on the aspect of number but also culture. In economic development, they are severely crowded out because of their optimistic characters, their disadvantage of money management, and the change of economic circumstances. For balancing the various differences between aboriginals and non-aboriginals and making the social development sounder, the government needs to input vast money on the aboriginals. Therefore, the central government establishes council of Indigenous People, Executive Yuan to carry out aboriginal affairs and response to the needs of the aboriginals. Although the government intends to provide more resources to shorten the differences between aboriginals and non-aboriginals, especially in economics, the financial situation of the aboriginal villages or towns is still a worry to our country. After receiving the subsidies from the central government, the village or town offices still suffer from the financial deficiency. There is a proverb” Give a man a fish; you have fed him for today. Teach a man to fish; and you have fed him for a lifetime. “ In contrast with continually supporting subsidies to village or town offices, teaching aboriginals how to create money by themselves is a better way. Consequently, the study measures the financial performance of 55 aboriginal villages or towns. The study uses Data Envelopment Analysis (DEA) to analyze the input and output relationship between the revenues and expenditures ranging from 2005 year to 2009 year and evaluates the advantage and disadvantage among these aboriginal villages or towns. Furthermore, the study uses Ordinary Least Squares Method (OLS), including of other relative factors, such as the measure of area, regions, clans, the number of people, sightseeing areas, and tourists. The study can help the government to distribute subsidies and provide the future goals for the village or town offices to improve their financial performance.