A Study on The Operating of The Credit Departments of Farmers' Associations of The Five Cities in Taiwan - An Application of The Three-stage

• Main Authors: Liu,Ching-ju, 劉瀞嬬
• Other Authors: Shih Tai-chent
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/24352042793876140205

碩士 === 輔仁大學 === 會計學系碩士班 === 100 === The credit departments of farmers' associations, providing a variety of fi-nancial products and services to Taiwanese farmers, have been distinctive financial organizations in Taiwan since the Japanese colonial period. However, experiencing the fierce market competition, resulting from the deregulation of financial industry in 1990s, and the subsequent Asian financial crisis, several credit departments of farmers' associations lapsed into severe operating distresses. Consequently, the agricultural financial authorities conducted a series of administrative reforms on the credit departments of farmers' associations in order to salvage the distressed agricultural financial system. For the purpose of exploring the reformative performance after considering administrative regional differences, this thesis applied the Three-stage DEA method on evaluating the operating efficiencies of the credit departments of farmers' associations located in the five municipality directly under the central government in Taiwan for the period of 2006 to 2010, and presented a number of evaluation discussions from different perspectives. The author hopes the resulting implications could provide insights for regulatory policy makers and subsequent researchers.