本文選題：文化產(chǎn)業(yè)上市公司　切入點(diǎn)：DEA　出處：《江蘇大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：文化產(chǎn)業(yè)近30年來(lái)一直是國(guó)家重要的戰(zhàn)略實(shí)力,是綜合國(guó)力的重要組成部分。近年來(lái),國(guó)家對(duì)文化產(chǎn)業(yè)新的政策規(guī)劃不斷出臺(tái),“十三五”規(guī)劃建議提出,在2020年實(shí)現(xiàn)文化產(chǎn)業(yè)成為國(guó)民經(jīng)濟(jì)支柱性產(chǎn)業(yè)的目標(biāo),文化產(chǎn)業(yè)成了社會(huì)關(guān)注的熱門話題。并且在目前中國(guó)尋求經(jīng)濟(jì)轉(zhuǎn)型新動(dòng)力的關(guān)鍵時(shí)刻,文化產(chǎn)業(yè)成為國(guó)民經(jīng)濟(jì)新的增長(zhǎng)點(diǎn),受到資本市場(chǎng)的狂熱追捧。研究文化產(chǎn)業(yè)上市公司的績(jī)效水平,依據(jù)評(píng)價(jià)結(jié)果進(jìn)行公司機(jī)制的有效改善和健全具有時(shí)效性和重要性。本文希望通過(guò)對(duì)文化產(chǎn)業(yè)上市公司的績(jī)效評(píng)價(jià),為我國(guó)文化產(chǎn)業(yè)上市企業(yè)提高自身經(jīng)營(yíng)績(jī)效提供實(shí)證參考。首先,簡(jiǎn)要介紹績(jī)效評(píng)價(jià)和DEA方法的理論基礎(chǔ),并將DEA方法同其他績(jī)效評(píng)價(jià)方法相比較,指明了DEA方法適用于文化產(chǎn)業(yè)上市公司績(jī)效評(píng)價(jià);然后,根據(jù)DEA方法的一般步驟,結(jié)合文化產(chǎn)業(yè)行業(yè)的特點(diǎn)并構(gòu)建基于DEA方法的文化產(chǎn)業(yè)上市公司績(jī)效評(píng)價(jià)模型;本文選擇了2012—2015年在深證證券交易所和上海證券交易所上市的共27家文化產(chǎn)業(yè)企業(yè)的數(shù)據(jù)作為樣本。運(yùn)用DEA方法中的BCC模型,確定其投入產(chǎn)出指標(biāo)分別為:總資產(chǎn)、職工人數(shù)、營(yíng)業(yè)成本、凈利潤(rùn)、營(yíng)業(yè)收入,對(duì)這些企業(yè)各個(gè)年度的綜合效率、純技術(shù)效率、規(guī)模效率以及規(guī)模報(bào)酬從不同的角度予以分析,此外,還利用Malmquist指數(shù)模型對(duì)2012年起就已上市的27家企業(yè)進(jìn)行效率和技術(shù)變動(dòng)的分析。該研究分析表明了我國(guó)文化產(chǎn)業(yè)上市公司整體績(jī)效較高,但大多數(shù)企業(yè)經(jīng)營(yíng)績(jī)效并不穩(wěn)定;主要是由于純技術(shù)效率以及規(guī)模技術(shù)效率偏低等情況,從而影響了綜合效率;以及技術(shù)上的缺乏創(chuàng)新使得文化產(chǎn)業(yè)上市公司的績(jī)效沒(méi)有得到大幅度提升等結(jié)論。進(jìn)而,根據(jù)我國(guó)文化產(chǎn)業(yè)上市公司的現(xiàn)實(shí)問(wèn)題以及提高公司經(jīng)營(yíng)業(yè)績(jī)的需求,提出了調(diào)整業(yè)務(wù)結(jié)構(gòu)、推進(jìn)產(chǎn)業(yè)升級(jí)、提高職工工作效率等建議供參考。
[Abstract]:The cultural industry has been an important strategic strength of the country for the past 30 years and an important part of the comprehensive national strength. In recent years, the new policy planning for the cultural industry has been continuously introduced by the state, and the 13th Five-Year Plan proposal has been put forward. In 2020, the goal of cultural industry became the pillar industry of the national economy, and the cultural industry became a hot topic of social concern. The cultural industry has become a new growth point in the national economy and has been enthusiastically sought after by the capital market. According to the evaluation results, the effective improvement and improvement of the company mechanism is timely and important. This paper hopes to evaluate the performance of the listed companies in the cultural industry. First of all, it briefly introduces the theoretical basis of performance evaluation and DEA method, and compares the DEA method with other performance evaluation methods. Then, according to the general steps of the DEA method, combining the characteristics of the cultural industry and constructing the performance evaluation model of the cultural industry listed companies based on the DEA method, the paper points out that the DEA method is suitable for the performance evaluation of the listed companies in the cultural industry. In this paper, the data of 27 cultural enterprises listed on Shenzhen Stock Exchange and Shanghai Stock Exchange from 2012 to 2015 are selected as samples. By using the BCC model of DEA method, the input-output indexes are determined as follows: total assets, number of employees. Operating cost, net profit, operating income, comprehensive efficiency, pure technical efficiency, scale efficiency and scale reward for each year of these enterprises are analyzed from different angles, in addition, The Malmquist index model is also used to analyze the efficiency and technological changes of 27 listed enterprises since 2012. The analysis shows that the overall performance of the listed companies in cultural industry is high, but the operating performance of most enterprises is not stable. It is mainly due to the low efficiency of pure technology and the low efficiency of scale technology, which affects the comprehensive efficiency; and the lack of innovation in technology makes the performance of listed companies in cultural industry not to be greatly improved. According to the practical problems of the listed companies of cultural industry in China and the demand of improving the company's operating performance, this paper puts forward some suggestions for reference, such as adjusting the business structure, promoting the upgrading of the industry and improving the working efficiency of the staff and workers.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F224;G124;F272.5

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