隨著全球觀光旅遊業風潮興起，帶動台灣旅遊民宿業不斷成長，然而國內各縣市旅宿業的表現卻差異甚巨，不僅影響該縣市的觀光產業，甚至與該縣市的經濟發展有密切相關，此外，因新冠肺炎疫情重創全球旅宿業，台灣亦受到顯著影響，進而帶動國內旅遊政策變化與影響國人旅遊的意願。
本研究採取的無導向型(nonoriented)的 EBM-DEA Model分析台灣22縣市105 年至111年的經營效率，以員工人數、總出租客房數為投入項；餐飲收入、客房收入、其他收入為產出項。
基於效率評估的結果顯示，大部分縣市在整體效率表現良好，總平均效率來到0.72，有五個縣市的整體效率值在0.9以上，其中新北市七年的平均效率為1，顯示其經營效率為受到新冠肺炎疫情所影響，其餘除嘉義縣外的16個縣市的效率值皆介於0.5至0.9之間，而嘉義縣平均效率值僅為0.49，顯示該地區的效率提升需要更多的注意和資源投入。

With the global surge in tourism, Taiwan's tourism and hospitality industry, has experienced significant growth. However, the performance of these establishments varies widely among different counties and cities, not only influencing local tourism industries but also closely correlating with the economic development of each region. Furthermore, the COVID-19 pandemic has profoundly impacted the global tourism and hospitality industry, including Taiwan, leading to shifts in domestic tourism policies and affecting the willingness of locals to travel.
This study employs a non-oriented EBM-DEA model to analyze the operational efficiency of hotel and B&B in 22 counties and cities in Taiwan from 2016 to 2022. Inputs for the analysis include the number of employees and total rented rooms, while outputs consist of revenue from dining services, room accommodations, and other sources.
Results from the efficiency assessment indicate that the overall performance of most counties and cities is commendable, with a total average efficiency reaching 0.72. Five regions achieve an overall efficiency value above 0.9, with New Taipei City showing an average efficiency of 1 over the seven years, highlighting the impact of the COVID-19 pandemic on its operational efficiency. The remaining 16 counties and cities, excluding Chiayi County, exhibit efficiency values ranging from 0.5 to 0.9. Chiayi County, with an average efficiency value of 0.49, indicates a need for increased attention and resource investment to enhance efficiency in the region.

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