Summary: | 碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 105 === In 1994 the Miaoli County government broke out of financial crisis, unable to pay wages and owed to manufacturers of engineering, was the metaphor for Greece. In addition to Miaoli County government, some local governments also face more than the statutory debt limit, its own financial resources of the low financial difficulties, who will be the next Miaoli County? The Local governments’ financial problems become the focus of public attention. In this study, SBM, SUPER SBM and Malmquist's method were used to evaluate the performance of 20 city and county governments' financial efforts and their influencing factors by using the local fiscal evaluation index set by the central financial guidance program. The empirical results of this study show that local governments should actively explore financial resources, review expenditure, review the amount of staff, and improve the debt control mechanism, so that input and output to achieve its best efficiency.
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