摘要
上市公司参与的市场交易较多,受到的影响较大,公司的价值高低取决于公司的长期经营绩效的好坏。文章从投入产出角度出发,以合肥32家上市公司2022年度报表数据为基础,进行无量纲处理,运用DEA模型对所选公司业绩数据进行评价,分析上市公司经营活动效率。通过对比分析发现:我市部分上市公司经营效率有待改进,经营效率较高的上市公司也未达到最优状态。未来合肥上市公司应通过加强管理、调整生产规模、技术升级等方法提高经营效益水平。
Listed companies are involved in a large number of market transactions,and they are greatly affected by market.The value of the company basically depends on its long-term operating performance.The article constructs an efficiency evaluation index system for listed companies based on perspective of input output,using the 2022 annual report data of 32 listed companies in Hefei as the basis for dimensionless pro⁃cessing.The DEA model is used to evaluate the performance data of the selected companies and analyze their operational efficiency.Through comparative analysis,it is found that some of the listed companies in He⁃fei need to improve their operational efficiency,and those with high operational efficiency have not yet reached their optimal state.In the future,the listed companies in Hefei should improve their operational effi⁃ciency through strengthening management,adjusting production scale and upgrading technology.
出处
《安徽职业技术学院学报》
2023年第4期32-37,共6页
Journal of Anhui Vocational & Technical College
关键词
DEA模型
上市公司
绩效评价
DEA model
listed company
performance evaluation
作者简介
汪心怡(1993-),女,汉族,安徽怀宁人,安徽水利水电职业技术学院基础教学部助教,硕士,研究方向:金融数学。
