基于DEA模型的我国出版上市公司经营效率研究

发布时间：2018-04-25 00:28

本文选题：出版业 + 上市公司　；参考：《广西大学》2013年硕士论文

【摘要】：随着我国出版产业化进程的加快,出版企业纷纷借力资本市场进行上市融资,在沪深交易所挂牌上市的出版公司逐渐增多,并形成了证监会行业板块上的“出版板块”。出版上市公司经营效率的高低直接反映公司经营能力的强弱和自身资源的利用效果,是投资者理性投资的重要参考因素,对其经营效率的研究具有重要的现实意义。从长远看,经营效率对出版公司的发展具有决定性作用。目前,从国内外研究的相关文献看,针对出版上市公司的经营效益研究更多是从社会责任和财务角度进行分析。基于此,本文引入数据包络分析法,一方面,有利于丰富出版公司经营效率评价的方法,另一方面也有利于促进出版公司的合理规划和长远发展。本文在介绍了国内外相关理论研究成果的基础上,对出版上市公司的基本概念进行界定。利用数据包络分析的方法测度2009年至2011年我国14家出版上市公司的技术效率、纯技术效率、规模效率和规模报酬变化情况。从横向分析、纵向分析和总体分析,Malmquist指数分析四个角度对它们进行解读。研究表明：我国出版上市公司经营效率总体较好,但由于纯技术效率较低的原因影响其进一步的提高；出版上市公司间的经营水平差距变小；企业规模与投入和产出具有较高的匹配度；规模报酬情况整体呈下降趋势。综合而言,本研究是对出版上市公司经营效率的分析和评价,对于已上市和诸多亟待上市的出版公司提高经营效率有所借鉴意义和参考价值,同时,为其它行业企业运用DEA方法测度企业经营效率提供参考。
[Abstract]:With the acceleration of the process of publishing industrialization in China, publishing enterprises have taken advantage of the capital market to carry out listing and financing, and the number of publishing companies listed on the Shanghai and Shenzhen Stock Exchange has gradually increased, and has formed the "publishing plate" on the industry plate of the CSRC. The operating efficiency of publishing listed companies directly reflects the strength of the company's management ability and the utilization effect of its own resources, which is an important reference factor for investors' rational investment, and the study of its management efficiency has important practical significance. In the long run, management efficiency plays a decisive role in the development of publishing companies. At present, from the domestic and international research literature, the research on the operating efficiency of listed publishing companies is more from the perspective of social responsibility and financial analysis. Based on this, this paper introduces the data envelopment analysis method, on the one hand, it is helpful to enrich the evaluation method of the publishing company's operating efficiency, on the other hand, it is also helpful to promote the publishing company's reasonable planning and long-term development. Based on the introduction of domestic and foreign related theoretical research results, this paper defines the basic concepts of publishing listed companies. This paper uses the method of data envelopment analysis to measure the changes of technical efficiency, pure technical efficiency, scale efficiency and scale return of 14 listed publishing companies in China from 2009 to 2011. From the four angles of horizontal analysis, longitudinal analysis and overall analysis, Malmquist index analysis interprets them. The research shows that the listed publishing companies in our country have a good operating efficiency, but due to the low efficiency of pure technology, they are further improved, and the gap between the management level of the listed publishing companies becomes smaller. The scale of the enterprise has a high matching degree with input and output, and the overall scale reward shows a downward trend. In a word, this study is an analysis and evaluation of the operating efficiency of listed publishing companies, which has reference significance and reference value for the listed publishing companies and many publishing companies that need to be listed urgently to improve their operating efficiency, at the same time, This paper provides a reference for other industry enterprises to use DEA method to measure their business efficiency.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G239.2;F272.3

【参考文献】