基于DEA方法的我国文化产业上市公司绩效评价研究

发布时间：2018-03-06 07:44

本文选题：文化产业上市公司　切入点：DEA　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：文化产业近30年来一直是国家重要的战略实力,是综合国力的重要组成部分。近年来,国家对文化产业新的政策规划不断出台,“十三五”规划建议提出,在2020年实现文化产业成为国民经济支柱性产业的目标,文化产业成了社会关注的热门话题。并且在目前中国寻求经济转型新动力的关键时刻,文化产业成为国民经济新的增长点,受到资本市场的狂热追捧。研究文化产业上市公司的绩效水平,依据评价结果进行公司机制的有效改善和健全具有时效性和重要性。本文希望通过对文化产业上市公司的绩效评价,为我国文化产业上市企业提高自身经营绩效提供实证参考。首先,简要介绍绩效评价和DEA方法的理论基础,并将DEA方法同其他绩效评价方法相比较,指明了DEA方法适用于文化产业上市公司绩效评价;然后,根据DEA方法的一般步骤,结合文化产业行业的特点并构建基于DEA方法的文化产业上市公司绩效评价模型;本文选择了2012—2015年在深证证券交易所和上海证券交易所上市的共27家文化产业企业的数据作为样本。运用DEA方法中的BCC模型,确定其投入产出指标分别为:总资产、职工人数、营业成本、净利润、营业收入,对这些企业各个年度的综合效率、纯技术效率、规模效率以及规模报酬从不同的角度予以分析,此外,还利用Malmquist指数模型对2012年起就已上市的27家企业进行效率和技术变动的分析。该研究分析表明了我国文化产业上市公司整体绩效较高,但大多数企业经营绩效并不稳定;主要是由于纯技术效率以及规模技术效率偏低等情况,从而影响了综合效率;以及技术上的缺乏创新使得文化产业上市公司的绩效没有得到大幅度提升等结论。进而,根据我国文化产业上市公司的现实问题以及提高公司经营业绩的需求,提出了调整业务结构、推进产业升级、提高职工工作效率等建议供参考。
[Abstract]:The cultural industry has been an important strategic strength of the country for the past 30 years and an important part of the comprehensive national strength. In recent years, the new policy planning for the cultural industry has been continuously introduced by the state, and the 13th Five-Year Plan proposal has been put forward. In 2020, the goal of cultural industry became the pillar industry of the national economy, and the cultural industry became a hot topic of social concern. The cultural industry has become a new growth point in the national economy and has been enthusiastically sought after by the capital market. According to the evaluation results, the effective improvement and improvement of the company mechanism is timely and important. This paper hopes to evaluate the performance of the listed companies in the cultural industry. First of all, it briefly introduces the theoretical basis of performance evaluation and DEA method, and compares the DEA method with other performance evaluation methods. Then, according to the general steps of the DEA method, combining the characteristics of the cultural industry and constructing the performance evaluation model of the cultural industry listed companies based on the DEA method, the paper points out that the DEA method is suitable for the performance evaluation of the listed companies in the cultural industry. In this paper, the data of 27 cultural enterprises listed on Shenzhen Stock Exchange and Shanghai Stock Exchange from 2012 to 2015 are selected as samples. By using the BCC model of DEA method, the input-output indexes are determined as follows: total assets, number of employees. Operating cost, net profit, operating income, comprehensive efficiency, pure technical efficiency, scale efficiency and scale reward for each year of these enterprises are analyzed from different angles, in addition, The Malmquist index model is also used to analyze the efficiency and technological changes of 27 listed enterprises since 2012. The analysis shows that the overall performance of the listed companies in cultural industry is high, but the operating performance of most enterprises is not stable. It is mainly due to the low efficiency of pure technology and the low efficiency of scale technology, which affects the comprehensive efficiency; and the lack of innovation in technology makes the performance of listed companies in cultural industry not to be greatly improved. According to the practical problems of the listed companies of cultural industry in China and the demand of improving the company's operating performance, this paper puts forward some suggestions for reference, such as adjusting the business structure, promoting the upgrading of the industry and improving the working efficiency of the staff and workers.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F224;G124;F272.5

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