政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/128502
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/128502


    Title: 公益團體經營效率之初探
    An Exploratory Study on the Management Efficiency of Public Welfare Organizations
    Authors: 傅澤偉
    林曼莉
    唐玉禮
    Contributors: 第三部門
    Keywords: 公益團體;資料包絡分析法;效率;會計責信
    Public Welfare Organization;Data Envelopment Analysis;Efficiency;Accountability
    Date: 2008-03
    Issue Date: 2020-02-05 14:38:45 (UTC+8)
    Abstract: 公益團體在社會中扮演著彌補政府施政不足的角色，然而，有關公益團體如何提升效率以謀取其本身永續經營的研究卻較少被探討。本研究屬於探索性研究，嘗試探討公益團體的投入及產出，以衡量其經營效率。 在考量正常經營與永續經營的狀況下，將公益團體財務報表中的當期收入及當期剩餘視為其產出項，以活動費、辦公費及人事費列為投入項。本研究以台灣公益團體自律聯盟會員公布於網站上的財務資訊為樣本，並採用適於衡量多投入多產出組織效率的資料包絡分析法（Data Envelopment Analysis, DEA）來衡量公益團體的經營效
    Relation: 第三部門, 9, 95-125
    Data Type: article
    Appears in Collections:[Third-Sector Review] Journal Articles

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