本文關(guān)鍵詞：基于DEA方法下的林業(yè)上市公司績(jī)效評(píng)價(jià)研究　出處：《東北林業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：林業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)中占有重要的地位,對(duì)中國(guó)的發(fā)展有著具有至關(guān)重要的影響。而林業(yè)上市公司是林業(yè)企業(yè)的重要組成部分,是林業(yè)行業(yè)中的佼佼者,具有一定的代表性。因此,對(duì)林業(yè)上市公司的績(jī)效進(jìn)行評(píng)價(jià)具有重要的意義。對(duì)公司的績(jī)效進(jìn)行評(píng)價(jià)是公司管理的一個(gè)基本的前提,在公司的管理中具有重要的地位。林業(yè)是一個(gè)投入多、產(chǎn)出高的一類行業(yè),同時(shí)它對(duì)資金的投入也有很高的要求。然而,我國(guó)林業(yè)上市公司在發(fā)展中存在著一系列的問題,如績(jī)效大幅下降、市場(chǎng)表現(xiàn)欠佳、主營(yíng)業(yè)務(wù)衰退、經(jīng)營(yíng)業(yè)績(jī)出現(xiàn)兩極分化等,績(jī)效評(píng)價(jià)理念和技術(shù)方法的落后是重要的原因。所以如何建立一個(gè)全面的績(jī)效評(píng)價(jià)方法來衡量我國(guó)林業(yè)上市公司的績(jī)效,分析林業(yè)上市公司在整個(gè)行業(yè)中所處的地位以及客觀的評(píng)價(jià)公司的投入產(chǎn)出效率對(duì)公司經(jīng)營(yíng)者以及公司各利益的相關(guān)者相當(dāng)重要。 論文首先回顧了國(guó)內(nèi)外關(guān)于績(jī)效評(píng)價(jià)的現(xiàn)狀,介紹了績(jī)效評(píng)價(jià)的相關(guān)理論及傳統(tǒng)的績(jī)效評(píng)價(jià)方法,將傳統(tǒng)的績(jī)效評(píng)價(jià)方法和DEA(數(shù)據(jù)包絡(luò)分析法)進(jìn)行對(duì)比,指出DEA方法在績(jī)效評(píng)價(jià)領(lǐng)域中的優(yōu)勢(shì)。通過分析林業(yè)上市公司的特點(diǎn),找出林業(yè)上市公司的績(jī)效評(píng)價(jià)存在的問題。將DEA方法引入到林業(yè)上市公司的績(jī)效評(píng)價(jià)中來,然后對(duì)2010年13家林業(yè)上公司的績(jī)效進(jìn)行橫向分析,得出2010年林業(yè)上市公司績(jī)效評(píng)價(jià)的整體狀況,同時(shí)對(duì)林業(yè)上市公司的綜合技術(shù)效率、純技術(shù)效率及規(guī)模報(bào)酬進(jìn)行分析,然后將目標(biāo)值進(jìn)行改進(jìn)。最后,結(jié)合以上分析結(jié)果,從成本控制、合理加大公司規(guī)模、提高技術(shù)、培養(yǎng)創(chuàng)新人才這四個(gè)方面提出林業(yè)上市公司績(jī)效的政策建議及具體措施。
[Abstract]:Forestry plays an important role in the national economy of China and has a vital impact on the development of China. Forestry listed companies are an important part of forestry enterprises, and they are the best in the forestry industry. Therefore, it is of great significance to evaluate the performance of forestry listed companies. The evaluation of company performance is a basic premise of corporate management. Forestry is a kind of industry with more investment and higher output, and it also has a very high requirement for capital investment. However, forestry has a very important position in the management of the company. There are a series of problems in the development of China's forestry listed companies, such as performance decline, market performance is poor, the main business recession, business performance appears polarization and so on. The backwardness of the concept and technical methods of performance evaluation is an important reason, so how to establish a comprehensive performance evaluation method to measure the performance of Chinese forestry listed companies. It is very important to analyze the position of forestry listed companies in the whole industry and objectively evaluate the input-output efficiency of the companies. First of all, the paper reviews the current situation of performance evaluation at home and abroad, introduces the relevant theory of performance evaluation and traditional performance evaluation methods. By comparing the traditional performance evaluation method with DEA (data Envelopment Analysis), this paper points out the advantages of DEA method in the field of performance evaluation, and analyzes the characteristics of forestry listed companies. To find out the problems existing in the performance evaluation of forestry listed companies, the DEA method is introduced into the performance evaluation of forestry listed companies, and then the horizontal analysis of the performance of 13 forestry companies on 2010 is carried out. In 2010, the overall situation of forestry listed company performance evaluation is obtained. At the same time, the comprehensive technical efficiency, pure technical efficiency and scale reward of forestry listed company are analyzed, and then the target value is improved. Finally. Combined with the above analysis results, from four aspects of cost control, reasonable expansion of the company size, improve technology, train innovative talents, put forward the forestry listed company performance policy recommendations and specific measures.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F326.2;F832.51;F224

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前2條

1 石道金;我國(guó)林地與森林生物資產(chǎn)會(huì)計(jì)研究[D];北京林業(yè)大學(xué);2008年

2 張瑜;資本市場(chǎng)與林業(yè)產(chǎn)業(yè)發(fā)展關(guān)系研究[D];北京林業(yè)大學(xué);2009年

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本文編號(hào)：1435312