本文關(guān)鍵詞：基于DEA方法下的林業(yè)上市公司績效評價研究　出處：《東北林業(yè)大學》2012年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 林業(yè)上市公司 績效評價 DEA(數(shù)據(jù)包絡(luò)分析法)

【摘要】：林業(yè)在我國國民經(jīng)濟中占有重要的地位,對中國的發(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,對林業(yè)上市公司的績效進行評價具有重要的意義。對公司的績效進行評價是公司管理的一個基本的前提,在公司的管理中具有重要的地位。林業(yè)是一個投入多、產(chǎn)出高的一類行業(yè),同時它對資金的投入也有很高的要求。然而,我國林業(yè)上市公司在發(fā)展中存在著一系列的問題,如績效大幅下降、市場表現(xiàn)欠佳、主營業(yè)務(wù)衰退、經(jīng)營業(yè)績出現(xiàn)兩極分化等,績效評價理念和技術(shù)方法的落后是重要的原因。所以如何建立一個全面的績效評價方法來衡量我國林業(yè)上市公司的績效,分析林業(yè)上市公司在整個行業(yè)中所處的地位以及客觀的評價公司的投入產(chǎn)出效率對公司經(jīng)營者以及公司各利益的相關(guān)者相當重要。 論文首先回顧了國內(nèi)外關(guān)于績效評價的現(xiàn)狀,介紹了績效評價的相關(guān)理論及傳統(tǒng)的績效評價方法,將傳統(tǒng)的績效評價方法和DEA(數(shù)據(jù)包絡(luò)分析法)進行對比,指出DEA方法在績效評價領(lǐng)域中的優(yōu)勢。通過分析林業(yè)上市公司的特點,找出林業(yè)上市公司的績效評價存在的問題。將DEA方法引入到林業(yè)上市公司的績效評價中來,然后對2010年13家林業(yè)上公司的績效進行橫向分析,得出2010年林業(yè)上市公司績效評價的整體狀況,同時對林業(yè)上市公司的綜合技術(shù)效率、純技術(shù)效率及規(guī)模報酬進行分析,然后將目標值進行改進。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)新人才這四個方面提出林業(yè)上市公司績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.
【學位授予單位】：東北林業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F326.2;F832.51;F224

【引證文獻】

相關(guān)博士學位論文 前2條

1 石道金;我國林地與森林生物資產(chǎn)會計研究[D];北京林業(yè)大學;2008年

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

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本文編號：1435312