「財政分權」是指中央政府賦予地方政府在債務安排、稅收劃分和預算執行方面一定程度的自主權，涉及中央政府如何將支出責任與財源移轉給地方政府，以此激發地方政府提供公共財的效率。Oates (1972)在「財政聯邦主義」一書中，提出財政分權理論，將全部人口分為兩個子集，兩個子集間的民眾偏好不同，但子集內民眾的偏好相同，由地方政府提供的公共財較能滿足該地區民眾之偏好而達到柏瑞圖最適境界 (Pareto optimum)，因此中央政府所提供公共財在資源配置的效率上不如地方政府，所以地方政府比中央政府更能有效地將產出提供給它們各自的選民。然而財政分權對地方經濟成長與政府效率的影響，也與各國經濟開發的程度有別，其效果有正有負並無定論，這個主題在學術界仍有許多爭議。實證模型的解釋變數多為學者主觀的思維與可獲得的資料為主，並無統一可行選取變數的規範可資依據。
本文探討財政分權對縣市的成長與地方政府效率的影響，以台灣23個縣市自1993到2006年，中央及省、市政府及縣市政府之統計資料為依據，首先採縱橫資料 (panel data)迴歸分析的方式，來探討財政分權與地方經濟成長的關係，接著以資料包絡分析法 (data envelopment analysis)來計算地方政府之效率值，並以Tobit隨機效果模型進行回歸分析，探索效率差異之可能因素。
就個別縣市而言，台北市、嘉義市、臺中市、新竹市及新竹縣等在1993到2006年14年間有超過一半以上的時間技術效率為1，表示這些縣市在經營上是比較有效率的，而多數的縣市還有改進的空間。我們同時就財政分權的角度來看，縣級單位因為資源有限因此會做較有效率的運用，而省轄市與院轄市，則因稅收資源較為豐沛，對資源運用比較不具效率。分權程度的高低與政府施政效率亦無明確的正負關係。收入分權與地方政府效率成正比，支出分權與地方政府之效率成反比。

The desire is infinite, but the resources are limited. The relationship between fiscal decentralization and long-run economic growth is ambiguous. Several economists have made the case for fiscal decentralization as a means of promoting
long-run economic growth based on the view that it leads to better resource allocation and a more productive, and possibly smaller, public sector.
Countries have pursued decentralization policies both for political and developmental reasons. Fiscal decentralization, the allocation of tax and spending powers to lower levels of government, currently in vogue is based on notions of economic efficiency criteria. Although it is theoretically expected that decentralization leads to efficient provision of local public services and stimulates economic development, the theoretical underpinnings for this relationship remain largely undeveloped. The absence of an adequate theoretical framework has undermined the validity of the empirical work on this subject. Advocates of fiscal decentralization argue that among other benefits, it can increase the efficiency of delivery of government services.
We use data from 23 counties (cities) of the Taiwan province. The empirical findings can be stated as follows. The primary finding is that the estimated coefficient on fiscal decentralization variable is positive and statistically significant . This finding provides evidence that fiscal decentralization contributes to economic growth. This paper is also one of the first to evaluate this claim empirically by looking at the association between expenditure decentralization and the efficiency of local government .We also provide evidence that expenditure (revenue) decentralization is a negative (positive) relation with the efficiency of local government.
Further Tobit panel regression of 23 counties (cities) provide robust evidence that more decentralization is not associated with higher efficiency of local governments. Therefore that fiscal decentralization contributes to the efficiency of local governments is ambiguous in the previous period.

目 次
第一章 導論…………………………………………………………….1
第一節 研究動機與目的………………………………………………………1
第二節 研究方法與限制………………………………………………………4
第二章 文獻探討及實證資料…………………………...7
第一節 文獻探討………………………………………………………………7
第二節 研究資料之分配與趨勢……………………………………………21
第三章 財政分權與地方經濟成長…………………………………47
第一節 模型設定…………………………….......……….…………………..47
第二節 實證結果與分析……………………………………………………51
第三節 小結…………………………………………………………….....….63
第四章 財政分權與地方政府效率…………………………………...67
第一節 模型設定……………………………………………………………67
第二節 實證結果與分析……………………………………………….…….70
第三節 小結……………………………………………………………..…..107
第五章 結論與建議……………………………........................…….109
第一節 結論………………………………………………………………....109
第二節 對後續研究之建議…………………………………………………116
參考文獻………………………………………………………………118

表 次
表2-1 分權與經濟成長參考文獻統整表...............................…………………..19
表2-2 2006年各縣市自有財源比例、補助依存度及赤字比重………………..26
表2-3 地方支出自主指數…………………………………………………27
表2-4 財政自主指數……………………………………………………………29
表2-5 自有財源比例……………………………………………………………31
表2-6 人均支出指數……………………………………………………………33
表2-7 人均支出比值……………………………………………………………35
表2-8 1993~2006年各縣市分權變數變化表…………………………………..37
表2-9 國民黨執政時期 (1993-1999)各縣市分權變數變化表…………………39
表2-10 民進黨執政時 (2000-2006)期各縣市分權變數變化表…………………41
表2-11 各縣市家戶所得排名……………………………………………………..43
表2-12 各縣市家戶所成長率……………………………………………………..45
表3-1 各變數之操作定義及資料來源………………………..…………………50
表3-2 各分權變數與地方所得水準及其成長率相關係數表………….………52
表3-3 模型一：地方人均所得水準 (不考慮各級政府淨支出及進出口總額).. 54
表3-4 模型二：地方人均所得水準 (考慮各級政府淨支出及進出口總額)…..56
表3-5 模型三：地方人均所得成長率( 固定效果)
(不考慮各級政府淨支出及進出口總額)……………………………….58
表3-6 模型四：地方人均所得成長率 (考慮各級政府淨支出及進出口總額)………………………………….59
表3-7 國、民兩黨執政時期所得水準與成長率迴歸分析……………...…….62
附表 附錄 (一) 模型一：地方人均所得水準(固定效果)(不考慮各級政
府淨支出及貿易依存度……………………………….……………...…..65
表4-1 縣市經營績效投入與產出變數定義與說明……………………………69
表4-2 敘述統計…………………………………………………………………70
表4-3 各縣市投入與產出變數之Pearson相關係數…………………………..71
表4-4 各縣市各年度技術效率值………………………………………………73
表4-5 執政黨與縣市首長於執政期間之效率表………………………………74
表4-6 各縣市政府1993-2006各年度純粹效率值…………………………….76
表4-7 各縣市自有財源與純效率值表…………………………………………77
表4-8 地方支出自主指數………………………………………………………..79
表4-9 國、民兩黨執政期間平均地方支出指數及純效率值表……………….81
表4-10 財政分權指標與純效率平均值表………………………………………83
表4-11 1993到2006年各縣市政府純技術效率分區分析……………………..84
表4-12 各縣市各年度規模效率值………………………………………………86
表4-13 各縣市效率平均值………………………………………………………87
表4-14 各縣市政府各年度規模報酬分析………………………………………89
表4-15 國民黨執政時期各縣市長政黨屬性……………………………………91
表4-16 民進黨執政時期各縣市長政黨屬性……………………………………92
表4-17 國民黨執政期間國、民兩黨縣市效率之比較…………………………93
表4-18 民進黨執政期間國、民兩黨縣市效率之比較…………………………94
表4-19 精省前後各縣市政府之效率值…………………………………………95
表4-20 敏感度分析所重新組合的五種模式……………………………………96
表4-21 敏感度分析投入與產出項目組合差異分析表…………………………97
表4-22 敏感度分析各種組合之相關係數………………………………………99表4-23 各解釋變數之相關統計量………………………………………………103
表4-24 各縣市政府效率之迴歸結果……………………………………………104
表4-25 各縣市Malmquist 指數表……………………………………………..105
表4-26 各縣市Malmquist Index 分析 (按國、民兩黨執政期間區分)………106
表5-1 國內外學者以DEA研究地方政府效率之比較表……………………...110

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