摘要
以深交所和上交所20家主要农业上市公司为研究样本,引入数据包络分析(简称DEA)模型,以研发投入、研发投入占比、研发人员占比这些能反映企业研发投入情况的指标作为输入变量,以总资产周转率、加权平均净资产收益率、营业利润率、营业收入增长率和营业利润增长率这些能反映企业运营情况、盈利能力和发展潜力的指标作为输出变量,通过模型进行了实证分析,得出结论:上述农业上市公司的研发投入对企业的经营绩效促进作用较强,但技术效率较低,表明研发投入的使用效率未达到最优,进而提出了促进我国农业上市公司健康发展的相关建议。
In this paper, 20 major agricultural listed companies in Shenzhen Stock Exchange and Shanghai Stock Exchange were collected as the researched samples, and DEA model was introduced to conduct the survey which took Research and Develop- ment （R ＆ D） investment, R ＆ D investment proportion, and R ＆ D personnel proportion as input indexes, and took total asset turnover, weighted average return of equity, operating margin, increase rate of business revenue, and operating profit growth rate as output indexes. The survey results indicated that these agricultural listed companies got a stronger acceleration of business perform- ance due to their R ＆ D investment, but with low technical efficiency, which meant their R ＆ D investment was not optimized. In the end, some related suggestions to promote the sound development of agricultural listed companies in China were proposed.
出处
《江西农业学报》
CAS
2015年第11期129-133,共5页
Acta Agriculturae Jiangxi
关键词
DEA模型
农业上市公司
研发投入
经营绩效
DEA model
Agricultural listed companies
R ＆ D investment
Business performance
作者简介
魏长升（1965-），男，湖北黄冈人，副教授，研究方向：税法与风险管理。
通讯作者
