多元非参数包络模型的企业绩效评价方法研究及应用

发布时间：2018-12-13 17:19

【摘要】：现代化企业作为现代工业社会的主体之一，其整体业绩被作为衡量一个国家或地区的宏观经济是否健康运行的标志性因素，衡量企业绩效的方法因此而受到了广泛的关注，正是有如此基础，对企业绩效进行衡量的方法得以大范围研究和持续不断的改进，承前启后，本论文核心也是期望在衡量企业绩效方法上有新的改进，并予以实证分析，以检验改进效果。在改进相关方法之前，作者大量查阅了企业绩效衡量方法的相关文献，以整理前人改进的思路和已经改进的领域，并在此基础之上找出可供进一步改进的地方，，以此作为改进的突破口进行下一步研究。大量查阅文献的基础上，我们发现，传统的企业绩效衡量方法发展到DEA（数据包络模型）方法之后出现了一个转折点，由于新方法（DEA，相对于传统企业绩效的衡量方法而言）的突出表现，使得该模型得到了快速发展，并针对不同问题衍生出众多模型。但是，随着社会的发展，对企业绩效衡量方法的要求也在不断提高，尤其是当比率数据代替传统的绝对数据成为主流的时候，现存的方法又出现了新的、需要改进的漏洞。为此，针对比率数据，在具体应用领域的新DEA方法开始了新一轮的改进，国外一学者改进之后发现，该学者的模型取对数线型化后因为小数去对数之后结果小于0而无法解决现实问题，并就此问题进行了相关探讨。本文正是基于该探讨，在企业规模报酬不变的前提下就相关方法进行了进行了改进。本文在企业绩效衡量方法上进行改进的核心假设：企业规模报酬不变。在此基础上，本文选择、也只能选择石油石化、银行、保险、通信、电力等垄断性行业作为研究对象，同时将钢铁、房地产、煤炭等遇到发展瓶颈但尚未进入衰退阶段的行业也纳入研究对象，应用改进方法和原有方法进行实证分析，指出改进方法在具体应用领域的优势之所在。本文的核心假设决定了本文的局限之所在，鉴于此，本论文的落脚点定义为众多DEA方法的改进之一，未来仍可继续改进的方向包括：企业规模递增或企业规模报酬递减等。
[Abstract]:As one of the main body of modern industrial society, the whole performance of modern enterprises is regarded as a landmark factor to measure the healthy operation of macroeconomic of a country or a region. Therefore, the method of measuring enterprise performance has received extensive attention. It is precisely on this basis that the method of measuring enterprise performance can be extensively studied and continuously improved, and the core of this paper is to expect new improvements in the method of measuring enterprise performance, and to make empirical analysis. To test the effect of improvement. Before improving the relevant methods, the author has reviewed a lot of relevant literature on the measurement of enterprise performance, in order to sort out the ideas and areas that have been improved, and on this basis, to find out the areas for further improvement. Take this as the breakthrough point to carry on the next step research. On the basis of extensive literature review, we find that there is a turning point after the development of traditional enterprise performance measurement method to DEA (data Envelopment Model) method, because of the new method (DEA,). Compared with the traditional measurement of enterprise performance, the model has been developed rapidly, and many models have been derived for different problems. However, with the development of society, the requirement of enterprise performance measurement method is also increasing, especially when the ratio data becomes the mainstream instead of the traditional absolute data, the existing methods have new loopholes that need to be improved. Therefore, for the ratio data, the new DEA method in specific application field began a new round of improvement. The model can not solve the practical problem because the result is less than 0 after the logarithm is removed, and the problem is discussed in this paper. On the basis of this discussion, this paper improves the relevant methods on the premise of firm scale return invariance. In this paper, the core assumption of the improvement of the performance measurement method is: the firm scale reward remains unchanged. On this basis, this paper chooses, and can only choose petroleum, petrochemical, banking, insurance, communications, electric power and other monopoly industries as the research object, at the same time, iron and steel, real estate, Coal industry which has encountered the bottleneck of development but has not yet entered the stage of recession has also been included in the research object. The improvement method and the original method are applied to the empirical analysis, and the advantages of the improved method in the specific application field are pointed out. The core hypothesis of this paper determines the limitation of this paper. In view of this, the foothold of this paper is defined as one of the improvements of many DEA methods, and the direction of further improvement in the future includes: increasing the scale of the enterprise or decreasing the return of the scale of the enterprise, and so on.
【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F224;F272.5

【参考文献】