隨著自助旅行遊客逐年提升，交通部觀光局於2010年4月推出台灣好行此一設施，最主要是連接各大交通運輸站與各大觀光景點作連結，讓遊客在旅行臺灣時可以更便利且省時。本研究應用二階段資料包絡分析法（Two Stage-Data Envelopment Analysis, 2SDEA）評估並分析影響台灣好行各旅遊路線營運效率之因素。研究期間為民國100年1月至100年12月之資料。第一階段是在變動規模報酬下，以產出導向之資料包絡分析（Data Envelopment Analysis, DEA）模型，以三種投入項：巴士站數量、總油資金額和巴士趟次，二種產出項：總營收、總公里數，衡量「台灣好行」旅遊路線接駁巴士的營運效率，第二階段採用截斷式迴歸模式，探討4項環境因素：包括五項風景區特性（自行車路線、文化之旅、溫泉、登山健行、創新）、各風景區間最短距離（以探討替代與互補效果）、成立年限和季節因素對於旅遊路線營運效率之影響。
實證結果發現前三名有效率之旅遊路線依序為墾丁快線、阿里山線、冬山河線；第二階段之實證結果發現：冬季負向顯著影響各旅遊路線之營運效率；在風景區特性變數中，相較於創新路線，有文化之旅遊路線呈負向顯著；成立年限與最近距離呈正向顯著影響台灣好行之營運效率，代表台灣好行成立時間越久和各路線間最短距離越大效率值相對越高。未來研究建議可進一步探討來臺旅客之國別和滿意度與此實證結果之關聯性。

This paper assesses and compares the efficiencies of 20 Taiwan tourist shuttle routes using the two-stage data envelopment analysis (2SDEA). Two outputs including total route revenue and total mile, and three inputs including number of bus station, fuel cost, and frequency of bus are assessed by the data envelopment analysis (DEA) in the first stage. There are four environmental variables, including five characteristics of tourist shuttle route (bicycle, cultural tour, hot spring tour, hiking routes, innovation routes), the shortest distances between tourist shuttle routes for examining complementary and substitutive effects, and years of service, and seasons in the second stage using truncated regression with bootstrapped procedure.
The empirical results of this study were fourfolds: (1) Identifying the efficient tourism shuttle routes through the first stage of DEA. The first three efficient routes are Kending Express Line, Alishan Route and Dongshan River Route which were far away from city and had the most frequent bus in their routes in 2011. The Taiwanese Tourism Bureau (TTB) could make further operation improvement for each inefficient tourism based on the slack analysis from DEA; (2) Investigating the most influential environmental factors on the efficiency of tourist shuttle routes through the 2SDEA. The years of service and shortest distance between tourist shuttle routes had more significantly positive impact on the efficiency; however, the cultural tour routes had the significantly negative impact on the efficiency than the other routes; (3) the seasonal of winter factors had significant negative impact on the operating efficiency of the tourism routes.

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