鑒於近年來各國財政赤字日益高漲，對經濟的穩定發展造成阻礙，致使政府財政支出惡化的問題逐漸受到重視。對於我國的現況而言，縣市政府財政支出效率仍存在南北之間的差異；同時，在我國政黨色彩濃厚的民主制度下，財政支出多寡主要受制於政府執政陣營的影響。爲瞭解這些現象的成因，致使本研究探討政府財政支出效率是否與民主制度和空間的外溢效果有關。本研究使用我國22縣市政府自1998年至2006年的資料，對政府財政支出效率進行評估，主要以意欲產出模型與非意欲產出模型的資料包絡分析法互相比較縣市政府在財政效率的排名，發現效率排名在納入非意欲產下出有明顯的改變。其次，考慮北、中、南與東部的區域劃分與政黨的因素分析；結果顯示效率較高的縣市集中於北部區域，縣市的效率排名會隨著執政黨輪替與執政黨連任而發生改變。最後，透過Moran’s I檢定與一階空間自迴歸模型對效率值分析；結果顯示我國縣市的效率值存在顯著的空間正相關，縣市政府的效率值會因為相鄰縣市資源的共享、居民的移動而有群聚現象，存在效率外溢的情況。

In considering the rising fiscal deficits in recent years in Taiwan, deterioration of fiscal expenditure would cause obstruction and instability to the development of the economy. Local governments' fiscal efficiencies in Taiwan are different between North and South. While political partisanship and democratic development were highly developed in Taiwan, government expenditure is usually limited by the ruling camp. In order to understand the causes of these phenomena, this study discusses the relationship between the fiscal efficiency of Taiwan local government and the democratic system by considering the spatial spillover effects. Firstly, this paper evaluates 22 local governments' fiscal efficiency in Taiwan over the period 1998-2006 with the Data Envelopment Analysis method (DEA) and Seiford and Zhu’s (2002) undesirable output model. The efficiency ranking is found differently by considering “undesirable output” from the local government’s expenditure. Secondly, the results show that local governments with higher efficiency concentrate in the northern regions of Taiwan, while the efficiency rankings would change due to the political party alternations in power. Finally, we use the Moran’s I test and first-order spatial model to indicate that local government’s fiscal efficiency has significantly positive cross-regional spillovers.

目錄
第一章　緒論	1
第一節　研究動機與目的	1
第二節　研究架構	3
第二章　文獻回顧	4
第一節　政府效率分析	4
第二節　非意欲產出與資料包絡分析法	7
第三節　空間計量相關文獻	9
第三章　資料來源與變數選取	12
第一節　資料的來源	12
第二節　變數的定義	12
第三節　資料分析與敘述統計量之描述	14
第四章　研究方法與實證模型	17
第一節　資料包絡分析法	17
第二節　非意欲產出模型	20
第三節　空間自相關之分析方法	22
（一）Moran’s I 檢定	23
（二）一階空間自我迴歸模型（first-order spatial AR model; FAR）	24
第五章　實證分析結果及其意涵	26
第一節　BCC模型與非意欲產出政府效率分析	26
第二節　22縣市政府政黨輪替與效率排名分析	32
第三節　22縣市政府效率之空間分布與評析	34
第四節　22縣市政府效率值空間迴歸估計結果	36
第六章 結論	38
參考文獻	40
圖表目錄
表2-1　相關文獻之投入項與產出項	11
表3-2　研究採用之投入項與產出項	12
表3-3　22縣市1998年至2006年之變數平均值	15
表3-4　投入與產出變數之相關係數表	16
表5-1-1　意欲產出模型之政府效率排名	26
表5-1-2　非意欲產出模型之政府效率排名	27
表5-2　22縣市政府執政黨選舉概況	32
表5-3　22縣市政府執政黨選舉當年度與七年效率排名變化	33
表5-4　Moran’s I 檢定	36
表5-5　1998年至2006年22縣市政府財政效率值空間迴歸估計結果	36


圖5-1　非意欲產出北、中、南、東部區域平均政府效率值比較	30
圖5-2-1　1998年至2000年縣市政府效率之空間分布	34
圖5-2-2　2001年至2006年縣市政府效率之空間分布	35

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