地方審計機關績效之研究

The Study of the Performance of Local Auditing Agencies in Taiwan

政府審計為政府財政監督體系重要之一環，各審計機關期能在人員及經費有限的情況下，提升審計效能。本研究以2005 年至2009 年五個年度為一觀察期間，首先以DEA 評估此一期間各地方審計室之技術效率、純技術效率、超級效率及規模效率。結果發現：（1）相對技術效率最佳之審計室為新竹市、台東縣及嘉義市審計室；相對技術效率最差之審計室為台南市、台北縣及桃園縣審計室。（2）2009 年為技術效率最佳的一年。（3）各審計室之技術無效率主要來自規模無效率所致，且除新竹市、嘉義市及台東縣審計室處於最適規模下外，我國地方審計室大都存在規模過小的問題。其次，本文採用Tobit 迴歸模型對各地方審計室的規模效率進行迴歸，實證發現：（1）預算規模愈大，將產生規模不效率；（2）省轄市審計室有較佳的規模效率；而兼辦外島審計業務之地方審計室規模效率則較差；（3）當議會中有一黨過半，則規模效率較差；而最大黨與執政首長有相同黨派時，有較佳規模效率。

The main function of government auditing is to ensure each-tier governmentsimplement their administration responsibilities to enhance good public governance.The first part of this paper, we employ DEA to evaluate the technical efficiency,super efficiency, pure technical efficiency, and returns to scale of 20 local auditingagencies in Taiwan from 2005 to 2009. We find: (1) local auditing agencies ofHsinchu City, Taitung County and Chiayi City have the highest technical efficiency,while the local auditing agencies of Tainan City, Taipei County and TaoyuanCounty have the lowest technical efficiency. (2)The year of the best technicalefficiency is 2009. (3)The technical inefficiency of local auditing agencies isattributed to scale inefficiency, and small scale is a common problem exists in localauditing agencies. The second part of this research, we use Tobit regression toidentify the factors that influence the variance of scale efficiency in local auditingagencies. We find: (1) The budget is large then the scale efficiency is lower. (2)Thescale efficiency of city auditing agencies is significantly higher than county auditingagencies. Besides, the local auditing agencies that also deal with off-shore islandaffairs have lower scale efficiency. (3) The party in city/county councils are morethan half, then the scale efficiency is lower.