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)
ABSTRCTThis 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)
KEYWORDTownship 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