目的:旨在了解各校間體育室資源運用之情形，並根據實證數據，提供相對無效率之學校體育主管在資源可改善的建議。方法:以10所學校作為受評估單位(DecisionMaking Units， DMUs) ，專兼任體育師資人數與體育室當年度經費預算為投入項，選修體育課人數、開課項目與當年度校內體育活動辦理次數為產出項，透過DEA-So1ver軟體進行分析。結果:在整體效率分析方面，大體而言，各校資源使用配置情形尚佳。未達相對效率者主因多屬規模效率問題;換言之，產出量與所投入資源的不成比例情形較為嚴重。顯見在大學體育室中，其運用資源在產出面應進一步尋求等比例的成果呈現。在參考集合分析，發現D、G兩校是被參考次數較多學校，表示其相對效率的強度較強。而關於相對無效率學校之改善方向與幅度，模式建議在投入方面應減少經費投入，並在產出項部分(提高各班修課人數、開課項目增加及多辦理體育活動)加強產出量，才能符合相對效率的程度。結論:(一)達到其相對效率學校，主要為投入資源能與各項相對應之產出充分配合;(二)D、G兩校的效率為其他學校主要學習之對象。對於屬性相近之學校尤其有參考 價值;(三)根據差額變數分析結果，未能達相對有效率之各校應該在經費投入項更審慎合理編列，並透過每班修課人數的提高(至多以45人為宜)、多開設上課項目及多辦理校內體育活動等作為，展現體育績效與特色，藉以提高資源運用效益。

Purposes: To examine the operating efficiency of various Taiwan universities' administrative organization of physical education and to provide some practical suggestion to those relatively lack of efficiency. Methods: Ten universities in Taiwan were chosen as the Decision Making Units (DMUs) in this study. The input items were the numbers of full-time and part-time teachers， and the year budget of the department， while the output items including the rate of PE course-taking， offered courses， and the times of activities held in the very year， then the researcher of this study analyzed them by DEA-Solver. Results: the analysis on overall efficiency showed three colleges were efficient. On technical efficiency， eight colleges were efficient. On scale efficiency， there were five colleges that scale efficiency values were lower than technical efficiency values. On reference sets analysis， it showed that the colleges D and G were referent more than the others. Inother words， their relative efficiency was better. Related to the improving direction and extent to those relatively lack of efficiency， the author of this study suggested to reduce input of funds and to enhance output (containing more students in a class， offering more courses， and more PE activities)， in order to meet the relative efficiency. Conclusion: This study tried to assess about the operating efficiency of universities' administrative organization of physical education. Itis a new trial on PE administration management. Finally， the author of this study hopes to offer a new direction of research on PE administration management.