本研究藉由資料包絡分析法(DEA)多績效衡量指標之特性,進行各消防機關效率與效能之評估分析,第一階段先以資料包絡分析法(DEA)探討台南縣各消防分隊之績效,接著藉由DEA 法所獲得之績效資訊與未來產出之趨勢預估,提出了刪減資源法(Omit Resource Approach,ORA)策略以因應不確定的未來。第一階段的資料包絡分析乃採用Frontier 軟體進行效率分析;其中包含有分析各分隊的技術效率、規模效率、生產效率、規模報酬以及敏感性分析。而敏感性分析部分在本研究中又細分為群體分析與個別分析進行探討。更藉由效率影響指標(EfficiencyAffection Index,EAI)分別探索各投入產出項對整體績效所造成之影響。 第二階段乃依據未來的產出趨勢分析以訂定因應之資源策略:刪減資源(ORA)策略部分可透過DEA 的各投入產出項在各受評單位的貢獻度分析取得建議,而ORA 策略部分乃是本研究所提出之一結構性的量化資源分配方法。透過ORA 策略,管理決策者可依據未來趨勢的評估而採取不同的策略因應,更可為決策者一直存在的難題『如何合理的分配資源』,提供一模式化與數量化之參考依據。 This paper submits a research design called two-stage design consisting of the determinations of the efficiency for each fire branch in Tainan County at the first stage by using DEA analysis, and the selection of the proper resource strategy- Omit Resource Approach (ORA) through the future production estimation in the second stage. The technical efficiency, the scale efficiency, the production efficiency, and the sensitivity analysis are conducted in the first stage of the two-stage research design. Two major parts, the group analysis and the individual analysis, are discussed in the sensitivity analysis section. In addition, this study also proposes the EfficiencyAffection Index (EAI) to explore the affections of efficiency through inputs and outputs. The resource strategies are provided in the second stage of the two-stage design. The ORA is adopted while the future trend is decreasing or constant , is chosen while the future trend is increasing. This study indeedprovides a constructed/quantitative approach of solving the dilemma issue “how to reasonably allocate the resources” for the decision makers with profound insight.