臺灣博碩士論文加值系統

本研究主要目的在於探討國軍地區財務單位之經營效率，納入不同環境因素，諸如「地理位置」、「層級別」與「轄補密度」之考量；同時衡量「組織變革前後」經營效率之差異；採用 Fried et al.（2002）之三階段資料包絡分析法，以投入導向模式進行分析，最後將效率衡量結果與「財務中心業務考核」結果進行比較分析。
本研究結果發現：（1）各地區財務單位在「組織變革前」與「組織變革後」兩期間，整體經營效率而言，在修正環境變數前（第一階段）之效率分析結果、修正環境變數後（第二階段）皆呈現有退步的現象，惟其檢定結果為不顯著。（2）考量環境因素後，就整體樣本平均而言，在第一、三階段之經營效率值及其排序，均產生顯著的差異。（3）第一階段、第三階段效率分析結果與「財務中心業務考核」結果三者間之比較分析，均呈現顯著差異，其原因可能在於衡量基礎不同所致；且三種考核方式之結果皆因不同環境因素，而有所不同。
關鍵詞：國軍財務單位；環境變數；三階段 DEA

This study aims to explore the operating efficiency of the military financial departments. The study applies the three-stage DEA procedure developed by Fried et al. (2002) to purge away the effect of external operating environments (such as geographical location, units level and military density) and calculate the pure managerial efficiency. Finally, we compare the result of "Assessment Provisions of the Financial Center Operations" with three-stage DEA.
The empirical results shows: (1)The result of "Assessment Provisions of the Financial Center Operations" shows that the military financial departments with different ‘geographical location’ and ‘military density’ has significant difference. (2)The efficiency value analysis between stage-one and stage-three has significant difference. (3)The efficiency value analysis between stage-one, stage-three and "Assessment Provisions of the Financial Center Operations" have significant difference.
Keyword: The Financial Department of the Military, Three-stage Data Envelopment Analysis ; Environment Factors.

中文摘要 I
英文摘要 II
謝誌 III
圖目錄 VI
表目錄 VII
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 5
1.3 研究範圍 5
1.4 研究流程 5
1.5 章節架構 6
第二章 文獻探討 8
2.1 個案組織介紹國防主計局財務中心 8
2.2 績效評估之意義及方法 10
2.3 資料包絡分析法運用於軍事單位之文獻回顧 13
2.4 考量環境因素之績效評估文獻與擴張 DEA 模式回顧 17
第三章 研究設計 21
3.1 研究樣本 21
3.2 變數選取與定義 22
3.3 研究方法 25
3.4 研究模型 33
第四章 實證結果與分析 35
4.1 研究樣本分析 35
4.2「財務中心業務考核」結果分析 37
4.3 效率評估結果 39
4.4「組織變革」前後之差異檢定 50
4.5 綜合比較分析 50
第五章 結論與建議 55
5.1 結論 55
5.2 建議 57
參考文獻 59

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