基于DEA模型的我国制糖上市公司绩效评价研究

发布时间：2018-04-24 20:09

本文选题：我国制糖上市公司 + 绩效评价　；参考：《广西大学》2017年硕士论文

【摘要】：绩效管理是企业实施目标管理的重要途径,为生产改革实践活动的成功提供了必要的经验和参考。我国的绩效评价指标体系建设仍处于起步阶段,这在很大程度上影响了绩效评价的质量,不但不能客观全面的评价绩效评估状况,而且影响了评价结果在现实中的应用,致使绩效评价流于形式。首先,本文在发现问题的基础上,对问题加以分析,并积极探索解决问题的办法。在探索过程中综合使用文献整理法、对照分析以及定性分析等方法。本文首先进行了理论分析,对相关定义、特性进行了说明,与此同时分析了它的演变趋势,对其现状及构成复杂度进行了描述,剖析了其现存问题。本文分别从微观及宏观两个角度辨析问题的成因,将解决对策不断细化,尽可能的完善解决方案。其次,介绍本文用于评价我国制糖上市公司绩效评价的数据包络分析法的相关内容,通过此方法实现对Malmquist指数分解,进而分析我国制糖上市公司绩效评价。再次,以当下流行的主要绩效评价指标为依据,并合理结合我国上市制糖公司的实际和绩效评价的基本原则,构建合理的我国制糖上市公司绩效评价指标体系。最后,利用2001～2015年南宁糖业、贵糖股份、广东甘化、华资实业、中粮糖业、冠农股份、保龄宝、量子高科等我国主要制糖上市公司数据,采用面板分析法进行稳健性回归分析,研究影响我国制糖上市公司绩效评价的主要因素和影响程度,并提出行之有效的结论和建议:一是合理确定企业收支规模总量,二是优化企业绩效评价结构,三是加强绩效保障制度建设,四是尽快开展糖业政策改革。
[Abstract]:Performance management is an important way for enterprises to implement objective management, which provides necessary experience and reference for the success of practical activities of production reform. The construction of performance evaluation index system in our country is still in the initial stage, which to a great extent affects the quality of performance evaluation, not only cannot objectively and comprehensively evaluate the status of performance evaluation, but also affects the application of evaluation results in reality. The result is that performance evaluation is a mere formality. First of all, on the basis of finding the problem, this paper analyzes the problem and actively explores the solution to the problem. In the process of exploration, comprehensive use of literature collation, comparative analysis and qualitative analysis and other methods. In this paper, we first analyze the theory, explain the definition and characteristics, at the same time, analyze its evolution trend, describe its present situation and complexity, and analyze its existing problems. In this paper, the causes of the problem are analyzed from the micro and macro perspectives, and the solutions are refined and the solutions are improved as far as possible. Secondly, this paper introduces the relevant contents of data Envelopment Analysis (DEA) which is used to evaluate the performance of listed sugar companies in China. Through this method, the Malmquist index is decomposed, and then the performance evaluation of listed companies in China is analyzed. Thirdly, based on the current popular performance evaluation indicators, and combining the actual situation and the basic principles of performance evaluation of listed sugar companies in China, a reasonable performance evaluation index system of listed sugar companies in China is constructed. Finally, based on the data of the main sugar companies in Nanning from 2001 to 2015, Guitang Sugar, Guangdong Ganhua, Sinopec Industry, Cofco Sugar Industry, Guannong Stock, Baolingbao, Quantum Hi-tech, etc., the panel analysis method is used to carry out robust regression analysis. This paper studies the main factors and degree of affecting the performance evaluation of listed sugar companies in China, and puts forward some effective conclusions and suggestions: first, to determine the total enterprise income and expenditure scale reasonably; secondly, to optimize the structure of enterprise performance evaluation. Third, strengthen the performance guarantee system construction, fourth, carry out sugar industry policy reform as soon as possible.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F224;F426.82;F406.7

【相似文献】