基于超效率SORM-DEA和Tobit的煤炭上市企业绩效评价研究

发布时间：2018-04-27 06:33

本文选题：煤炭上市企业 + SORM-DEA　；参考：《山西大学》2015年硕士论文

【摘要】：煤炭作为不可再生能源,在我国能源体系中占有十分重要的地位。煤炭行业是我国国民经济发展的基础产业,尤其是近年来石油等替代能源的缺乏更体现出煤炭企业的重要性。煤炭上市企业作为中国煤炭行业的主力军,是整个煤炭行业资源配置和技术创新的主要力量。理论方面,本文首先对我国煤炭上市企业绩效研究的重要性及相关理论进行概述,并且构建了以职工人数、主营业务成本、总资产为投入指标,主营业务收入、利润总额为产出指标的煤炭上市企业评价指标体系。考虑到产出可能会出现负数,本文改进了超效率SORM-DEA模型,并提出了基于此模型和Tobit模型的煤炭上市企业绩效评价研究框架。实证方面,本文利用超效率SORM-DEA模型,通过有关数据对证监会行业板块中煤炭采选业的28家煤炭上市企业的绩效进行了分析。结果表明,陕西煤业、中国神华、安源煤业、郑州煤电、中煤能源、山煤国际、潞安环能和兰花科技这八家煤炭上市企业技术和规模都是有效的,其中陕西煤业的超效率值是2.77,是所有28家企业中最高的。金瑞矿业技术有效但规模无效,剩下的19家企业技术和规模都是无效的。除此之外,本文进一步采用Tobit回归模型对28家煤炭上市企业绩效的影响因素进行计算分析,六个具体影响因素分别是股权集中度、存货周转率、高素质人才状况、基层人员状况、科研费用投入和安全生产状况。最后,本文对我国煤炭上市企业未来发展提出了建议。
[Abstract]:As a non-renewable energy, coal occupies a very important position in the energy system of our country. Coal industry is the basic industry in the development of our national economy, especially the lack of alternative energy such as petroleum in recent years reflects the importance of coal enterprises. As the main force of China's coal industry, coal listed enterprises are the main force of resource allocation and technological innovation in the whole coal industry. In theory, this paper firstly summarizes the importance and related theories of the performance research of coal listed enterprises in our country, and constructs the main business income based on the number of employees, the main business cost, the total assets as the input index. Total profit for the output index of coal listed enterprises evaluation index system. Considering that the output may be negative, this paper improves the super-efficiency SORM-DEA model, and puts forward the research framework of coal listed enterprise performance evaluation based on this model and Tobit model. On the empirical side, this paper analyzes the performance of 28 coal listed enterprises in the coal mining and sorting industry of CSRC industry by using the super-efficiency SORM-DEA model. The results show that the coal industry of Shaanxi, Shenhua of China, Anyuan Coal, Zhengzhou Coal Power, Middle Coal Energy, Mountain Coal International, Lu'an Huaneng and Orchid Science and Technology are all effective in technology and scale. Among them, Shaanxi coal industry is 2.77, the highest of all 28 enterprises. Jinrui mining technology is effective but not scale, the remaining 19 enterprises technology and size are ineffective. In addition, this paper further uses Tobit regression model to calculate and analyze the influencing factors of 28 coal listed enterprises' performance. The six specific factors are equity concentration, inventory turnover, and the situation of high-quality talents. Basic level personnel condition, scientific research expense input and safe production condition. Finally, the paper puts forward some suggestions for the future development of coal listed enterprises in China.
【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.5;F426.21;F224

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