本文同時建構非任意變數共同邊界資料包絡分析法與隨機邊界距離函數兩組模型，前者利用2012年台灣觀光旅館之橫斷面營運資料，結合非任意變數與共同邊界資料包絡分析法，推估技術效率、技術缺口比率及共同邊界技術效率三指標；後者利用2005年到2012年台灣觀光旅館之非平衡追蹤資料，利用隨機邊界距離函數，聯立推估距離函數與無效率迴歸式；最後分別以Tobit迴歸模型與追蹤最小平方法，進一步分析內外環境變數，對無效率程度與各類營收之衝擊效應。實證結果顯示：(1)國際型之經營管理相對優於一般型。(2)住房價格之提高皆可顯著改善技術無效率。(3)國際型、連鎖型與非風景區皆可顯著增加業者之營收。(4)本國客比例上升，不利於營收。(5)整合本文實證結果，充分顯現各種經營管理之策略，確實能有效提昇台灣觀光旅館業之營運績效；但陸客來台、國內旅遊促銷、金融海嘯與匯率變動之效應，對於觀光旅館業營運績效並沒有顯著之影響。 This study uses two models which is NDV-Meta DEA and stochastic frontier distance function. The former analyzes the 2012 operating cross-section data of international and local hotels in Taiwan and integrates non-discretionary variable and meta-frontier data envelopment analysis (DEA) to assess the technical efficiency, technical gap ratio, and meta-frontier technical efficiency. The latter analyzes the 2005 to 2012 unbalanced panel data of tourism hotels in Taiwan and integrates stochastic frontier distance function to assess distance function and inefficiency of regression.In the last, Tobit regression analysis and Panel Least Square are conducted to evaluate the impact of environmental variables and revenues and the degree of inefficiency. Major findings are as follows.(1)The management of the international hotels is better than local hotels.(2)Technical inefficiency improves with the greater room price.(3)The revenue increases with environmental variables including the international management and dummies for the chain and non-scenic area.(4)The revenue increases with the greater citizens rates.(5)Overall, various strategies improve operating performance of Taiwan’s hotels. However, the role of Mainland tourists and local promotion and financial crisis and exchange seems limited.
