本文旨在分析幼兒園經營效率之效率變化分析，並且找出主要影響學校效率因素，茲將實證結果，在其在一般DEA模式下之各效率分析下，共有四所學校呈現4年未達總效率與規模效率之無效率狀態，表示無效率主要是來自規模效率之因素所造成，表示學校方面之產出與投入的比例均要調整，進一步分析這些無效率學校都呈現規模報酬遞增，表示需要增加學校規模及招生人數。經由敏感度分析，其藉此找出主要影響因素，結果顯示改變教師人數時，則效率變化較大，因此可以說明教師人數是影響學校效率之主要因素。整體而言，要提升學校效率除了增加學生人數外，更重要也要增加專任教師配置，如此才能提升學校整體經營效率。
This study conducts an efficiency change analysis of kindergarten operation efficiency and identifies the main influencing factors affecting school efficiency. The empirical results show that under the efficiency analysis of the (Data Envelopment Analysis) DEA model, four schools have failed to achieve total efficiency in 4 years. Moreover, inefficiency is mainly caused by factors of scale efficiency, and therefore the ratio of output and input in schools should be adjusted. Further analysis of these inefficient schools revealed the need to increase the size of the schools and the number of students enrolled. A sensitivity analysis identified the main influencing factors. According to the results, when the number of teachers changes, the efficiency also changes significantly, indicating that number of teachers is the main factor affecting school efficiency. Therefore, to improve school efficiency, in addition to increasing the number of students, it is more important to increase the allocation of full-time teachers, in order to improve the overall efficiency of the school.
