中国旅游上市公司经营效率的测度与评价——基于混合DEA模型的实证分析

发布时间：2018-04-04 12:59

本文选题：旅游上市公司　切入点：经营效率　出处：《旅游学刊》2017年07期

【摘要】：经营效率是衡量企业经营管理状况的重要财务指标,基于数据包络技术中的DEA-BCC模型和Malmquist指数法对我国26家旅游上市公司2011—2015年经营效率进行静态和动态测度,从旅游上市公司经营模式的自身特点、全要素生产率变动的影响因素和不同类型旅游上市公司经营效率水平等方面探讨中国旅游上市公司经营效率的发展空间。研究发现:旅游上市公司经营效率的发展状况因主营业务和管理理念的差异而不尽相同;我国旅游上市公司的全要素生产率主要得益于技术效率水平的提高;景区类、综合类和酒店类旅游上市公司的经营效率具有差异性特征;国有制旅游上市公司的经营效率还有很大提升空间。最后,依据研究结论得到若干启示。
[Abstract]:Management efficiency is an important financial index to measure the operation and management status of enterprises. Based on the DEA-BCC model and Malmquist index method of data envelopment technology, the static and dynamic measurement of the operating efficiency of 26 tourism listed companies in China from 2011 to 2015 is carried out.This paper probes into the development space of Chinese tourism listed companies from the aspects of their own characteristics, the influencing factors of the change of total factor productivity and the level of operating efficiency of different types of tourism listed companies.It is found that the development of the operational efficiency of the listed tourism companies is different because of the differences in the main business and management concepts; the total factor productivity of the tourism listed companies in China is mainly due to the improvement of the level of technical efficiency;The operating efficiency of comprehensive and hotel tourism listed companies has different characteristics, and the operating efficiency of state-owned tourism listed companies still has great room for improvement.Finally, according to the conclusion of the study, we get some enlightenment.
【作者单位】：国家智能制造服务国际科技合作基地;重庆工商大学经济社会应用统计重点实验室;重庆工商大学会计学院;山西财经大学财政金融学院;
【基金】：重庆市社会科学规划项目“长江经济带产业联动的影响因素与合作机制研究”(2016YBJJ024)资助~~
【分类号】：F592.6

【相似文献】