基于DEA方法的我国上市发电企业绩效分析

发布时间：2018-07-04 08:26

本文选题：上市发电企业 + 绩效分析　；参考：《华东政法大学》2013年硕士论文

【摘要】：电力产业是国民经济和社会发展的重要基础产业，是保证我国社会主义现代化建设顺利进行的基础。在改革开放之前的计划经济时期，我国电力行业属于国家控制下的高度垄断行业，电厂数量较少，发电效率低下，电力能源匮乏，电力产业的发展速度跟不上经济发展的需求，社会对电力能源的需求无法得到满足。改革开放三十多年来，我国对电力行业进行了一系列的改革，打破了一家办电的垄断格局，扩大了市场主体，让更多企业参与到办电中来，电力体制改革取得了明显进展，加快了我国电力产业的发展速度。在这种情况下，研究电力行业（主要为发电企业），对发电企业进行绩效分析，发电企业的经营绩效问题，对发电企业进一步提高效率有着重要的借鉴作用及意义。本文首先回顾了国内外企业绩效评价理论的研究情况及对发电企业绩效评价的现状，叙述了我国电力产业发展与改革历程，阐述我国电力行业存在的问题并利用SCP模型分析了我国电力行业现状。本文采用数据包络分析（DEA）方法对我国上市发电企业绩效进行分析，结果显示在样本年份，我国上市发电企业整体效率有所提升，整体水平较好，但企业之间差异仍较为明显。在此基础上，再运用Tobit模型，对企业绩效的影响因素作回归分析，结果显示我国上市发电企业绩效与资产收益率呈现显著正相关性。根据本文实证分析的结论，结合我国电力行业的情况，给出相应的政策建议:继续放宽对民间资本进入电力行业的限制；加强对电力企业经营管理层的监管力度，提高企业决策机构的运行效率；减少政府对电力行业的干预，鼓励企业间兼并重组，，提高公司质量，以此来促进企业绩效的提升。
[Abstract]:Electric power industry is an important basic industry for the development of national economy and society. In the planned economy period before the reform and opening up, the electric power industry in our country belongs to the highly monopolized industry under the control of the state. The number of power plants is relatively small, the efficiency of power generation is low, the power energy is scarce, and the development speed of the electric power industry cannot keep up with the demand of economic development. Society's demand for electricity cannot be met. Over the past 30 years of reform and opening up, China has carried out a series of reforms in the electric power industry, breaking the monopoly pattern of a power company, expanding the main body of the market, and allowing more enterprises to participate in the operation of electricity. The reform of the electric power system has made remarkable progress. Speed up the development of China's electric power industry. In this case, the study of power industry (mainly power generation enterprises), the performance analysis of power generation enterprises, power generation enterprises operating performance issues, power generation enterprises to further improve efficiency has an important role and significance. This paper first reviews the research situation of performance evaluation theory of domestic and foreign enterprises and the current situation of performance evaluation of power generation enterprises, and describes the development and reform process of power industry in China. This paper expounds the problems existing in China's electric power industry and analyzes the present situation of China's electric power industry by using SCP model. In this paper, data Envelopment Analysis (DEA) is used to analyze the performance of listed power generation enterprises in China. The results show that in the sample year, the overall efficiency of listed power generation enterprises in China has been improved and the overall level is better, but the differences between enterprises are still obvious. On this basis, using Tobit model, regression analysis is made on the influencing factors of enterprise performance. The results show that there is a significant positive correlation between the performance of listed power generation enterprises and the return on assets in China. According to the conclusion of the empirical analysis in this paper, combined with the situation of the electric power industry in China, the corresponding policy suggestions are put forward: continue to relax the restrictions on private capital entering the electric power industry, strengthen the supervision and control of the management of the electric power enterprises, In order to improve the performance of enterprises, it is necessary to improve the operational efficiency of decision-making organizations, reduce government intervention in the power industry, encourage mergers and reorganization among enterprises, and improve the quality of companies.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F426.61

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