網際網路的發展，讓各類型資訊蒐尋、服務皆可透過網路達成，台灣各縣市政府的電子化，亦透過網路提供24小時不打烊的服務，建立與人民互動的關係。國內各縣市的電子化政府發展已日益成熟，本研究旨在了解國內各縣市電子化政府與民眾的主要溝通橋樑─各縣市政府網站作全面性的分析。
本研究可區分四個階段，第一階段會根據過去的文獻內容分析並輔以訪談，深入了解電子化政府的「電子化程度」究竟為何，是哪些要素組成電子化程度；第二階段使用West(2004)所提出的全球電子化政府調查方法來針對台灣各縣市電子化政府的網站功能評比；第三階段則會根據第一階段之結果使用資料包絡分析法來評估各縣市政府電子化的效率，針對電子化投入之產出效率做比較；第四階段會根據前面所獲得的效率值加入各縣市的人口背景資料來做分析，以探討不同環境下其電子化效率的情形。
研究結果發現，電子化政府的電子化程度可從電子化使用程度與電子化應用程度兩個面向來探討，其中電子化使用程度意指電子化資源之使用程度，而電子化應用程度則是可區分為管理面與服務面兩個角度來探討；第二階段網站功能評估的部分，找出前五名較佳的縣市電子化政府網站，在電子化效率評比的部分發現九個較無效率的縣市；最後迴歸分析發現人口數量與人口密度對於電子化之產出效率有所影響。本研究最後提出具體建議，期望能做為台灣縣市政府提供民眾更優質的電子化服務之參考，亦能提供未來學者做更進一步之研究發展。

Much information and many services can now be accessed online, and both city and county governments in Taiwan have introduced and are developing so-called e-Government services that are constantly available to serve the local population. This study is thus undertaken to gain a better understanding of the development of city and county e-Government services by analyzing the content of the related websites.
This study has four parts, as follows. The first part is a literature review with the resulting analysis supplemented by interviews with two professors, this is carried out to better understand the “e-level” of government and what elements it is composed of. The second part uses the e-Government website survey approach proposed by West (2004) to compute e-Government indexes and rank the websites of various cities and counties in Taiwan. Based on the results of this survey, the third phase will use data envelopment analysis (DEA) to evaluate the efficiency of e-Government services offered in Taiwan at the electronic level. The fourth part presents the results of a regression analysis based on the efficiency values population and background information of each county and city in order to explore how these affect the efficiency of their online services.
The results show that e-Government “e-level” can be evaluated by two dimensions, electronic use (e-Use) and electronic application (e-Application). e-Use means the degree to which the electronic resources are used, while e-Application is the extent to which e-Government is used to manage government and serve the public. The results of analyzing the websites show that the top five units. Data envelopment analyzing (DEA) shows that there are nine inefficient units. The results of the regression analysis showed that the efficiency of the websites is affected by population size.
Finally, this study presents some specific proposals that e-Government website designers in Taiwan can use as a reference to provide better electronic public services, and the results can also be used as a reference to aid scholars carrying out further research in this area.

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