本研究應用資料包絡分析法(Data Envelopment Analysis, DEA)分析政府設置金融重建基金前後，台灣地區基層農會信用部經營效率之差異。實證結果如下： 1.自民國89年開始基層農會信用部之經營效率出現了顯著惡化的情形，其中以配置的無效率，亦即生產資源未能有效配置，造成資源與成本的浪費為最主要的無效率來源。2.民國90年金融重建基金正式設置並立即進行問題基層金融機構之整頓與接管行動後，基層農會信用部之平均全面效率值雖然有提升，但是此結果主要是因研究樣本不再包括被接管之農會信用部。民國91年金融重建基金接管了部分農會信用部後，平均全面效率不增反降，其中又以配置效率降幅最大。3.在政府設置金融重建基金之後，農會信用部在經營效率上平均仍有四成二的資源浪費，雖然政府設置金融重建基金積極處理問題金融機構，但政府的決心與措施似乎對農會信用部之決策者無太大的警惕、督促作用，經營依舊無效率且正持續惡化當中。4.農會信用部經營效率受總幹事連任、分部家數、逾期放款比率、存放款比率之影響。 This study employed the Data Envelopment Analysis (DEA) to compare the difference in efficiency of the credit departments of farmers’ associations in Taiwan before and after the Establishment of the Financial Restructuring Funds. The results are as follows: 1. The operating efficiency of the credit department of farmers’ associations has significantly deteriorated since 2000. The key reason of the inefficiency is mainly resulted from the mis-Nse of resources, meaning that the production resources have not been allocated effectively, resulting in a waste of resources and costs.2. After the Financial Restructuring Funds were formally established in 2001, it took over the troubled financial institutions, and the average overall efficiency of the credit department of farmers’ associations was improved. But this improvement mainly comes from the samples excluding those been taken over. Although the Financial Restructuring Funds took over several credit departments of farmers’ associations in 2002, the average overall efficiency was still decreasing rather than increasing. The allocative efficiency decreased most significantly. 3. After the establishment of the Financial Restructuring Funds, an average of 42% of resources in respect to the operating efficiency of the credit department of farmers’ associations were still wasted. Although the government established the Financial Restructuring Funds to deal with troubled financial institutions in a positive manner, it seemed to have less impacts on the policymakers of the departments of farmers’ associations. Operating inefficiency is continuously degenerating.4. The operating efficiency of the credit departments of farmers’ associations is found to be influenced by the renewal of secretary general’s term, number of branches, overdue loan ratio, and the deposits to loans ratio.
