在經濟快速發展的大環境之下，各行各業蓬勃發展，然而，如此快速發展已經對環境帶來嚴重的影響，溫室氣體的大量排放，導致極端氣候頻繁發生，對許多生物帶來負面效應，更讓資源稀缺的情況日益受到重視。
本研究基於Tone(2010)所提出的SBM模型，近一步發展出動態兩階段循環SBM模型，以20個歐洲國家作為決策單位，探討2014、2016、2018三年研究期間的資源運用，在第一階段，本研究用勞工人數和用電量作為投入變數，GDP和溫室氣體排放量為產出變數。在第二階段，本研究將政府處理廢棄物支出作為投入變數，而產出有三項，分別為廢棄物焚燒發電、廢棄物處理（包含焚燒及掩埋）和廢棄物回收。
基於效率評估的結果顯示，大部分的國家在總效率表現良好，20個國家中有8個國家達到最高效率1，總平均效率為0.643，Slovakia的總效率最差；在經濟發展階段中，20個國家中有11個國家獲得最佳效率，跨年度平均效率為0.787；而在廢棄物循環的階段當中，有8個國家達到最大效率，然而，其跨年度平均效率僅有0.499。
在眾多變數之中，歐洲國家的政府處理廢棄物支出表現最需要改善，跨年度效率平均僅有0.577，Lithuania的效率表現最差，僅有0.021，需要更加努力來提高效率。

In the context of rapid economic development, various industries are thriving. However, such rapid progress has already had a severe impact on the environment. The significant emissions of greenhouse gases have led to frequent occurrences of extreme weather, causing negative effects on many organisms. This has also heightened the attention given to the scarcity of resources.
Based on the SBM model proposed by Tone (2010), this study further developed a dynamic two-stage cycle SBM model to analyze the environmental efficiency of European countries. This research takes 20 European countries, including Austria, Belgium, Czechia, Denmark, Estonia, France, Germany, Greece, Hungary, Ireland, Italy, Lithuania, Luxembourg, Netherlands, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden as decision-making units and analyzes the efficiency of resource utilization during the research period of 2014, 2016, and 2018.
In the first stage, this study uses employment and electricity consumption as input variables, with GDP and greenhouse gas emissions as output variables. In the second stage, this study takes government waste management expenditure as input variable, with electricity production capacities for waste, waste treatment (including incineration and landfill), and waste recycling as output variables.
Based on the results of efficiency evaluation, most countries perform well in overall efficiency, with 8 out of 20 countries achieving the highest efficiency score of 1. The average overall efficiency is 0.643, and Slovakia has the lowest overall efficiency score of only 0.132. In the first stage, 11 out of 20 countries achieved the best efficiency score, with a cross-year average efficiency of 0.787. However, Slovakia also had the worst performance in this stage with an efficiency score of only 0.243. In the second stage, 8 countries achieved the maximum efficiency score, but the cross-year average efficiency was only 0.499. In this stage, Lithuania had the worst performance with an efficiency score of only 0.010.
According to this study, the waste management expenditure of European governments needs the most improvement, with an average efficiency of only 0.577. Lithuania had the worst performance with an efficiency value of only 0.021 and needs to work harder to improve its efficiency.

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