| 期刊詳細資料 Journal detailed information |
| 作者(Author) | Chen, Tser-yieth, Tsai-Lien Yeh and Mao-ming Chung |
| 篇名(Article title) | Financial performance of township governments and its
four budget cyclesSatisfaction and Trust |
| 期刊名(Journal name) | African Journal of Business Management (ABI) |
| 國際期刊(International Journal) | |
| 中文摘要(Abstrct) | |
| ABSTRCT | This study incorporates public finance indicators within each public budget cycle stage, including
formulation, submission, execution, and auditing, to measure the financial management performance of
local government, by adopting the data envelope analysis (DEA) framework. Empirical results show that
the average overall efficiency of the four stages is 0.755, indicating a 24.5% output inefficiency mostly
resulting from the low efficiency during the submission and execution stage. Local governments are
most efficient during the auditing stage. Furthermore, incumbent officers seeking to renew their terms
of office have lower performance during the submission stage, and township with industry districts
located in; achieve significantly improved performance during the formulation and submission stages. |
| 中文關鍵字(Keyword) | |
| KEYWORD | Township government efficiency, budget stage, data envelopment analysis. |
| 卷期(Volume No) | Vol. 6 No. 2 |
| 頁數(Page number) | pp. 530~538 |
| 年份(Year) | 2012 |
| 語言(Language) | 英文 English |