現行統籌分配稅款的分配方式雖有固定的公式可循，但分配公式缺乏提高施政效率的誘因機制，統籌分配稅款的分配常淪為籌庸或政治掛帥之嫌。 本論文研究主要目的在於探討雲林縣20個鄉鎮市層級地方政府統籌分配款和施政效率的關聯，應用資料包絡分析法(Data Envelopment Analysis，DEA)模型分析，以人事費、辦公費、研究費為投入變數，以滿意度、執行率、治安率為產出變數建構模型。 經實證分析，獲得雲林縣各鄉鎮市施政效率和施政滿意度的整體效率值。本研究分析結果分為三類，其中相對效率值為1者最佳，是屬於相對有效率的單位，相對效率值介於1至0.9274之間，是屬於效率中等的單位，相對效率值小於0.9274為效率較差的單位。藉由評估地方首長的施政績效與統籌分配稅款的關聯性，和各鄉鎮市投入與產出的效率狀況，暸解現行統籌稅款的分配制度是否允當，及地方政府施政方向是否符合民眾期望，提供未來修正施政方向之參考。 Although the existing allocation methods of centrally allocated tax revenues have a fixed formula to follow; however, the allocation formula lacks the incentive mechanism of boosting administrative efficiency, and the allocation of centrally allocated tax revenues often falls low to be rewarding services or has the suspicion of putting politics in command. The thesis' main purpose was to probe into the correlation of centrally allocated tax revenues of twenty township/ city level local governments in Yunlin County and administrative efficiency, applied Data Envelopment Analysis (DEA) model analysis, took personnel expense, administrative expense, and research fund as input variables, and satisfaction, execution rate, and policing rate as output variables to construct the model. Via empirical analysis, the research obtained the overall efficiency value of administrative efficiency and satisfaction of each township/ city in Yunlin County. The research’s results of analysis were divided into three types; among them, the one that the value of relative efficiency was 1 was the best, and it belonged to relatively efficient unit; the one that the value of relative efficiency was between 1 and 0.9274 belonged to the unit of medium efficiency; the one that the value of relative efficiency was lower than 0.9274 belonged to the unit of low efficiency. By evaluating the correlation of local chief executive officers’ performance of policy implementation and centrally allocated tax revenues, and from the input and output efficiency conditions of each township/ city, the research tried to understand if the existing allocation system of centrally allocated tax revenues was proper, and comprehend if the local government’s administrative direction accorded with people’s expectations to provide as reference of adjusting administrative direction in the future.
