摘要
针对近年来国内学者研究发现的我国第二产业上市公司经营失效问题,基于2014-2018年第二产业上市公司财务数据,利用DEA模型,将我国749家第二产业上市企业作为样本,对其经营绩效进行评估,并进一步利用Malmquist指数对上述企业5年间的经营效率变动情况进行实证分析。研究结果表明,中国第二产业上市公司大多数经营效率处于非有效状态,其经营效率主要依靠规模效率来实现,在管理能力、产品技术创新方面需要进一步提高。并针对这一问题,提出提高我国第二产业上市公司经营绩效的对策建议。
Based on the financial data of listed companies in secondary sector of the economy from 2014 to 2018,this paper uses DEA model to analyze the operational failure of listed companies in secondary sector of the economy.It evaluates the operating performance of 749 listed companies of secondary sector of the economy in China,and further uses Malmquist index to analyze the change of operating efficiency of these companies in five years.The results show that most of the operating efficiency of the listed companies in secondary sector of the economy is in an inefficient state,which is mainly realized by scale efficiency,and needs to be further improved in management ability and product technology innovation.In view of this problem,this paper puts forward some countermeasures and suggestions to improve the operating performance of the secondary sector of the economy listed companies.
作者
陈烜
刘思敏
CHEN Xuan;LIU Simin(College of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2020年第5期343-350,共8页
Journal of Liaoning Technical University(Social Science Edition)
基金
辽宁省教育厅一般项目(2016-LJYR004)
关键词
第二产业
经营效率
DEA方法
Secondary Sector of the economy
operating efficiency
DEA method
作者简介
陈烜(1977-),女,辽宁阜新人,博士研究生,副教授,主要从事财务与成本管理方面的研究。;通讯作者:刘思敏(1996-),女,辽宁铁岭人,硕士研究生,主要从事财务与成本管理方面的研究。
