基于超效率SORM-DEA和Tobit的煤炭上市企業(yè)績效評價(jià)研究
發(fā)布時(shí)間:2018-04-27 06:33
本文選題:煤炭上市企業(yè) + SORM-DEA; 參考:《山西大學(xué)》2015年碩士論文
【摘要】:煤炭作為不可再生能源,在我國能源體系中占有十分重要的地位。煤炭行業(yè)是我國國民經(jīng)濟(jì)發(fā)展的基礎(chǔ)產(chǎn)業(yè),尤其是近年來石油等替代能源的缺乏更體現(xiàn)出煤炭企業(yè)的重要性。煤炭上市企業(yè)作為中國煤炭行業(yè)的主力軍,是整個(gè)煤炭行業(yè)資源配置和技術(shù)創(chuàng)新的主要力量。理論方面,本文首先對我國煤炭上市企業(yè)績效研究的重要性及相關(guān)理論進(jìn)行概述,并且構(gòu)建了以職工人數(shù)、主營業(yè)務(wù)成本、總資產(chǎn)為投入指標(biāo),主營業(yè)務(wù)收入、利潤總額為產(chǎn)出指標(biāo)的煤炭上市企業(yè)評價(jià)指標(biāo)體系?紤]到產(chǎn)出可能會出現(xiàn)負(fù)數(shù),本文改進(jìn)了超效率SORM-DEA模型,并提出了基于此模型和Tobit模型的煤炭上市企業(yè)績效評價(jià)研究框架。實(shí)證方面,本文利用超效率SORM-DEA模型,通過有關(guān)數(shù)據(jù)對證監(jiān)會行業(yè)板塊中煤炭采選業(yè)的28家煤炭上市企業(yè)的績效進(jìn)行了分析。結(jié)果表明,陜西煤業(yè)、中國神華、安源煤業(yè)、鄭州煤電、中煤能源、山煤國際、潞安環(huán)能和蘭花科技這八家煤炭上市企業(yè)技術(shù)和規(guī)模都是有效的,其中陜西煤業(yè)的超效率值是2.77,是所有28家企業(yè)中最高的。金瑞礦業(yè)技術(shù)有效但規(guī)模無效,剩下的19家企業(yè)技術(shù)和規(guī)模都是無效的。除此之外,本文進(jìn)一步采用Tobit回歸模型對28家煤炭上市企業(yè)績效的影響因素進(jìn)行計(jì)算分析,六個(gè)具體影響因素分別是股權(quán)集中度、存貨周轉(zhuǎn)率、高素質(zhì)人才狀況、基層人員狀況、科研費(fèi)用投入和安全生產(chǎn)狀況。最后,本文對我國煤炭上市企業(yè)未來發(fā)展提出了建議。
[Abstract]:As a non-renewable energy, coal occupies a very important position in the energy system of our country. Coal industry is the basic industry in the development of our national economy, especially the lack of alternative energy such as petroleum in recent years reflects the importance of coal enterprises. As the main force of China's coal industry, coal listed enterprises are the main force of resource allocation and technological innovation in the whole coal industry. In theory, this paper firstly summarizes the importance and related theories of the performance research of coal listed enterprises in our country, and constructs the main business income based on the number of employees, the main business cost, the total assets as the input index. Total profit for the output index of coal listed enterprises evaluation index system. Considering that the output may be negative, this paper improves the super-efficiency SORM-DEA model, and puts forward the research framework of coal listed enterprise performance evaluation based on this model and Tobit model. On the empirical side, this paper analyzes the performance of 28 coal listed enterprises in the coal mining and sorting industry of CSRC industry by using the super-efficiency SORM-DEA model. The results show that the coal industry of Shaanxi, Shenhua of China, Anyuan Coal, Zhengzhou Coal Power, Middle Coal Energy, Mountain Coal International, Lu'an Huaneng and Orchid Science and Technology are all effective in technology and scale. Among them, Shaanxi coal industry is 2.77, the highest of all 28 enterprises. Jinrui mining technology is effective but not scale, the remaining 19 enterprises technology and size are ineffective. In addition, this paper further uses Tobit regression model to calculate and analyze the influencing factors of 28 coal listed enterprises' performance. The six specific factors are equity concentration, inventory turnover, and the situation of high-quality talents. Basic level personnel condition, scientific research expense input and safe production condition. Finally, the paper puts forward some suggestions for the future development of coal listed enterprises in China.
【學(xué)位授予單位】:山西大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2015
【分類號】:F272.5;F426.21;F224
【參考文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前1條
1 黃召明;動(dòng)態(tài)綜合評價(jià)方法在企業(yè)績效評價(jià)中的應(yīng)用研究[D];中國科學(xué)技術(shù)大學(xué);2009年
,本文編號:1809610
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