基于DEA方法下的林业上市公司绩效评价研究

发布时间：2018-01-16 23:26

本文关键词：基于DEA方法下的林业上市公司绩效评价研究　出处：《东北林业大学》2012年硕士论文　论文类型：学位论文

【摘要】：林业在我国国民经济中占有重要的地位,对中国的发展有着具有至关重要的影响。而林业上市公司是林业企业的重要组成部分,是林业行业中的佼佼者,具有一定的代表性。因此,对林业上市公司的绩效进行评价具有重要的意义。对公司的绩效进行评价是公司管理的一个基本的前提,在公司的管理中具有重要的地位。林业是一个投入多、产出高的一类行业,同时它对资金的投入也有很高的要求。然而,我国林业上市公司在发展中存在着一系列的问题,如绩效大幅下降、市场表现欠佳、主营业务衰退、经营业绩出现两极分化等,绩效评价理念和技术方法的落后是重要的原因。所以如何建立一个全面的绩效评价方法来衡量我国林业上市公司的绩效,分析林业上市公司在整个行业中所处的地位以及客观的评价公司的投入产出效率对公司经营者以及公司各利益的相关者相当重要。论文首先回顾了国内外关于绩效评价的现状,介绍了绩效评价的相关理论及传统的绩效评价方法,将传统的绩效评价方法和DEA(数据包络分析法)进行对比,指出DEA方法在绩效评价领域中的优势。通过分析林业上市公司的特点,找出林业上市公司的绩效评价存在的问题。将DEA方法引入到林业上市公司的绩效评价中来,然后对2010年13家林业上公司的绩效进行横向分析,得出2010年林业上市公司绩效评价的整体状况,同时对林业上市公司的综合技术效率、纯技术效率及规模报酬进行分析,然后将目标值进行改进。最后,结合以上分析结果,从成本控制、合理加大公司规模、提高技术、培养创新人才这四个方面提出林业上市公司绩效的政策建议及具体措施。
[Abstract]:Forestry plays an important role in the national economy of China and has a vital impact on the development of China. Forestry listed companies are an important part of forestry enterprises, and they are the best in the forestry industry. Therefore, it is of great significance to evaluate the performance of forestry listed companies. The evaluation of company performance is a basic premise of corporate management. Forestry is a kind of industry with more investment and higher output, and it also has a very high requirement for capital investment. However, forestry has a very important position in the management of the company. There are a series of problems in the development of China's forestry listed companies, such as performance decline, market performance is poor, the main business recession, business performance appears polarization and so on. The backwardness of the concept and technical methods of performance evaluation is an important reason, so how to establish a comprehensive performance evaluation method to measure the performance of Chinese forestry listed companies. It is very important to analyze the position of forestry listed companies in the whole industry and objectively evaluate the input-output efficiency of the companies. First of all, the paper reviews the current situation of performance evaluation at home and abroad, introduces the relevant theory of performance evaluation and traditional performance evaluation methods. By comparing the traditional performance evaluation method with DEA (data Envelopment Analysis), this paper points out the advantages of DEA method in the field of performance evaluation, and analyzes the characteristics of forestry listed companies. To find out the problems existing in the performance evaluation of forestry listed companies, the DEA method is introduced into the performance evaluation of forestry listed companies, and then the horizontal analysis of the performance of 13 forestry companies on 2010 is carried out. In 2010, the overall situation of forestry listed company performance evaluation is obtained. At the same time, the comprehensive technical efficiency, pure technical efficiency and scale reward of forestry listed company are analyzed, and then the target value is improved. Finally. Combined with the above analysis results, from four aspects of cost control, reasonable expansion of the company size, improve technology, train innovative talents, put forward the forestry listed company performance policy recommendations and specific measures.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F326.2;F832.51;F224

【引证文献】