【摘要】：現(xiàn)代化企業(yè)作為現(xiàn)代工業(yè)社會的主體之一，其整體業(yè)績被作為衡量一個(gè)國家或地區(qū)的宏觀經(jīng)濟(jì)是否健康運(yùn)行的標(biāo)志性因素，衡量企業(yè)績效的方法因此而受到了廣泛的關(guān)注，正是有如此基礎(chǔ)，對企業(yè)績效進(jìn)行衡量的方法得以大范圍研究和持續(xù)不斷的改進(jìn)，承前啟后，本論文核心也是期望在衡量企業(yè)績效方法上有新的改進(jìn)，并予以實(shí)證分析，以檢驗(yàn)改進(jìn)效果。 在改進(jìn)相關(guān)方法之前，作者大量查閱了企業(yè)績效衡量方法的相關(guān)文獻(xiàn)，以整理前人改進(jìn)的思路和已經(jīng)改進(jìn)的領(lǐng)域，并在此基礎(chǔ)之上找出可供進(jìn)一步改進(jìn)的地方，，以此作為改進(jìn)的突破口進(jìn)行下一步研究。大量查閱文獻(xiàn)的基礎(chǔ)上，我們發(fā)現(xiàn)，傳統(tǒng)的企業(yè)績效衡量方法發(fā)展到DEA（數(shù)據(jù)包絡(luò)模型）方法之后出現(xiàn)了一個(gè)轉(zhuǎn)折點(diǎn)，由于新方法（DEA，相對于傳統(tǒng)企業(yè)績效的衡量方法而言）的突出表現(xiàn)，使得該模型得到了快速發(fā)展，并針對不同問題衍生出眾多模型。但是，隨著社會的發(fā)展，對企業(yè)績效衡量方法的要求也在不斷提高，尤其是當(dāng)比率數(shù)據(jù)代替?zhèn)鹘y(tǒng)的絕對數(shù)據(jù)成為主流的時(shí)候，現(xiàn)存的方法又出現(xiàn)了新的、需要改進(jìn)的漏洞。為此，針對比率數(shù)據(jù)，在具體應(yīng)用領(lǐng)域的新DEA方法開始了新一輪的改進(jìn)，國外一學(xué)者改進(jìn)之后發(fā)現(xiàn)，該學(xué)者的模型取對數(shù)線型化后因?yàn)樾?shù)去對數(shù)之后結(jié)果小于0而無法解決現(xiàn)實(shí)問題，并就此問題進(jìn)行了相關(guān)探討。本文正是基于該探討，在企業(yè)規(guī)模報(bào)酬不變的前提下就相關(guān)方法進(jìn)行了進(jìn)行了改進(jìn)。 本文在企業(yè)績效衡量方法上進(jìn)行改進(jìn)的核心假設(shè)：企業(yè)規(guī)模報(bào)酬不變。在此基礎(chǔ)上，本文選擇、也只能選擇石油石化、銀行、保險(xiǎn)、通信、電力等壟斷性行業(yè)作為研究對象，同時(shí)將鋼鐵、房地產(chǎn)、煤炭等遇到發(fā)展瓶頸但尚未進(jìn)入衰退階段的行業(yè)也納入研究對象，應(yīng)用改進(jìn)方法和原有方法進(jìn)行實(shí)證分析，指出改進(jìn)方法在具體應(yīng)用領(lǐng)域的優(yōu)勢之所在。 本文的核心假設(shè)決定了本文的局限之所在，鑒于此，本論文的落腳點(diǎn)定義為眾多DEA方法的改進(jìn)之一，未來仍可繼續(xù)改進(jìn)的方向包括：企業(yè)規(guī)模遞增或企業(yè)規(guī)模報(bào)酬遞減等。
[Abstract]:As one of the main body of modern industrial society, the whole performance of modern enterprises is regarded as a landmark factor to measure the healthy operation of macroeconomic of a country or a region. Therefore, the method of measuring enterprise performance has received extensive attention. It is precisely on this basis that the method of measuring enterprise performance can be extensively studied and continuously improved, and the core of this paper is to expect new improvements in the method of measuring enterprise performance, and to make empirical analysis. To test the effect of improvement. Before improving the relevant methods, the author has reviewed a lot of relevant literature on the measurement of enterprise performance, in order to sort out the ideas and areas that have been improved, and on this basis, to find out the areas for further improvement. Take this as the breakthrough point to carry on the next step research. On the basis of extensive literature review, we find that there is a turning point after the development of traditional enterprise performance measurement method to DEA (data Envelopment Model) method, because of the new method (DEA,). Compared with the traditional measurement of enterprise performance, the model has been developed rapidly, and many models have been derived for different problems. However, with the development of society, the requirement of enterprise performance measurement method is also increasing, especially when the ratio data becomes the mainstream instead of the traditional absolute data, the existing methods have new loopholes that need to be improved. Therefore, for the ratio data, the new DEA method in specific application field began a new round of improvement. The model can not solve the practical problem because the result is less than 0 after the logarithm is removed, and the problem is discussed in this paper. On the basis of this discussion, this paper improves the relevant methods on the premise of firm scale return invariance. In this paper, the core assumption of the improvement of the performance measurement method is: the firm scale reward remains unchanged. On this basis, this paper chooses, and can only choose petroleum, petrochemical, banking, insurance, communications, electric power and other monopoly industries as the research object, at the same time, iron and steel, real estate, Coal industry which has encountered the bottleneck of development but has not yet entered the stage of recession has also been included in the research object. The improvement method and the original method are applied to the empirical analysis, and the advantages of the improved method in the specific application field are pointed out. The core hypothesis of this paper determines the limitation of this paper. In view of this, the foothold of this paper is defined as one of the improvements of many DEA methods, and the direction of further improvement in the future includes: increasing the scale of the enterprise or decreasing the return of the scale of the enterprise, and so on.
【學(xué)位授予單位】：蘭州商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F224;F272.5

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