基于DEA模型的我國出版上市公司經(jīng)營效率研究
本文選題:出版業(yè) + 上市公司; 參考:《廣西大學(xué)》2013年碩士論文
【摘要】:隨著我國出版產(chǎn)業(yè)化進(jìn)程的加快,出版企業(yè)紛紛借力資本市場進(jìn)行上市融資,在滬深交易所掛牌上市的出版公司逐漸增多,并形成了證監(jiān)會行業(yè)板塊上的“出版板塊”。出版上市公司經(jīng)營效率的高低直接反映公司經(jīng)營能力的強(qiáng)弱和自身資源的利用效果,是投資者理性投資的重要參考因素,對其經(jīng)營效率的研究具有重要的現(xiàn)實(shí)意義。 從長遠(yuǎn)看,經(jīng)營效率對出版公司的發(fā)展具有決定性作用。目前,從國內(nèi)外研究的相關(guān)文獻(xiàn)看,針對出版上市公司的經(jīng)營效益研究更多是從社會責(zé)任和財(cái)務(wù)角度進(jìn)行分析。基于此,本文引入數(shù)據(jù)包絡(luò)分析法,一方面,有利于豐富出版公司經(jīng)營效率評價(jià)的方法,另一方面也有利于促進(jìn)出版公司的合理規(guī)劃和長遠(yuǎn)發(fā)展。 本文在介紹了國內(nèi)外相關(guān)理論研究成果的基礎(chǔ)上,對出版上市公司的基本概念進(jìn)行界定。利用數(shù)據(jù)包絡(luò)分析的方法測度2009年至2011年我國14家出版上市公司的技術(shù)效率、純技術(shù)效率、規(guī)模效率和規(guī)模報(bào)酬變化情況。從橫向分析、縱向分析和總體分析,Malmquist指數(shù)分析四個角度對它們進(jìn)行解讀。研究表明:我國出版上市公司經(jīng)營效率總體較好,但由于純技術(shù)效率較低的原因影響其進(jìn)一步的提高;出版上市公司間的經(jīng)營水平差距變小;企業(yè)規(guī)模與投入和產(chǎn)出具有較高的匹配度;規(guī)模報(bào)酬情況整體呈下降趨勢。 綜合而言,本研究是對出版上市公司經(jīng)營效率的分析和評價(jià),對于已上市和諸多亟待上市的出版公司提高經(jīng)營效率有所借鑒意義和參考價(jià)值,同時(shí),為其它行業(yè)企業(yè)運(yùn)用DEA方法測度企業(yè)經(jīng)營效率提供參考。
[Abstract]:With the acceleration of the process of publishing industrialization in China, publishing enterprises have taken advantage of the capital market to carry out listing and financing, and the number of publishing companies listed on the Shanghai and Shenzhen Stock Exchange has gradually increased, and has formed the "publishing plate" on the industry plate of the CSRC. The operating efficiency of publishing listed companies directly reflects the strength of the company's management ability and the utilization effect of its own resources, which is an important reference factor for investors' rational investment, and the study of its management efficiency has important practical significance. In the long run, management efficiency plays a decisive role in the development of publishing companies. At present, from the domestic and international research literature, the research on the operating efficiency of listed publishing companies is more from the perspective of social responsibility and financial analysis. Based on this, this paper introduces the data envelopment analysis method, on the one hand, it is helpful to enrich the evaluation method of the publishing company's operating efficiency, on the other hand, it is also helpful to promote the publishing company's reasonable planning and long-term development. Based on the introduction of domestic and foreign related theoretical research results, this paper defines the basic concepts of publishing listed companies. This paper uses the method of data envelopment analysis to measure the changes of technical efficiency, pure technical efficiency, scale efficiency and scale return of 14 listed publishing companies in China from 2009 to 2011. From the four angles of horizontal analysis, longitudinal analysis and overall analysis, Malmquist index analysis interprets them. The research shows that the listed publishing companies in our country have a good operating efficiency, but due to the low efficiency of pure technology, they are further improved, and the gap between the management level of the listed publishing companies becomes smaller. The scale of the enterprise has a high matching degree with input and output, and the overall scale reward shows a downward trend. In a word, this study is an analysis and evaluation of the operating efficiency of listed publishing companies, which has reference significance and reference value for the listed publishing companies and many publishing companies that need to be listed urgently to improve their operating efficiency, at the same time, This paper provides a reference for other industry enterprises to use DEA method to measure their business efficiency.
【學(xué)位授予單位】:廣西大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2013
【分類號】:G239.2;F272.3
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 劉蔚綏;出版產(chǎn)業(yè)的概念及特征辨析[J];出版發(fā)行研究;2005年06期
2 劉暢;;我國出版集團(tuán)聯(lián)合重組的協(xié)同效應(yīng)研究[J];出版發(fā)行研究;2011年05期
3 曹建平;;論市場經(jīng)濟(jì)條件下出版企業(yè)的資本運(yùn)作[J];財(cái)經(jīng)界(學(xué)術(shù)版);2009年12期
4 艾翅翔;;基于DEA模型的我國責(zé)任保險(xiǎn)效率分析[J];當(dāng)代經(jīng)濟(jì)管理;2011年02期
5 李美娟,陳國宏;數(shù)據(jù)包絡(luò)分析法(DEA)的研究與應(yīng)用[J];中國工程科學(xué);2003年06期
6 田應(yīng)坪;;中國傳媒業(yè)的資本運(yùn)作[J];中國廣播電視學(xué)刊;2010年12期
7 張燕清;龔高健;萬克峰;;加快福建新聞出版骨干企業(yè)發(fā)展壯大的對策探討[J];福建論壇(人文社會科學(xué)版);2012年11期
8 胡玉霞;;基于DEA技術(shù)的保險(xiǎn)效率研究[J];淮南師范學(xué)院學(xué)報(bào);2012年01期
9 范林榜;梁棟楨;聶銳;;DEA在電力業(yè)上市公司績效分析中的應(yīng)用[J];企業(yè)經(jīng)濟(jì);2008年02期
10 沈淵;鄭少鋒;;農(nóng)業(yè)上市公司經(jīng)營效率的DEA分析[J];生產(chǎn)力研究;2008年16期
,本文編號:1798965
本文鏈接:http://sikaile.net/shekelunwen/chubanfaxing/1798965.html