基于DEA模型的企业利益相关者关系经营效率评价研究——基于我国家电业上市公司的实证分析  

Research on the Evaluation of the Operational Efficiency of the Company Stakeholder Relationship Based on the DEA Model——the empirical analysis of listed companies of household appliances industry

作　　者：纪建悦[1] 王翠[1] 袁治[1] 

机构地区：[1]中国海洋大学,青岛266100

出　　处：《工业技术经济》2010年第12期15-22,共8页Journal of Industrial Technological Economics

基　　金：山东省自然基金项目"基于利益相关者的企业价值创造机理及评估研究"(批准号:Y2008H05)

摘　　要：随着利益相关者经营观念的不断深入,利益相关者关系影响企业财务绩效,良好的利益相关者关系是企业重要的优势资源,这一观点已得到了学术界和实业界的广泛认可,然而,对企业利益相关者关系经营的效率如何研究却较少。在深入揭示利益相关者关系与企业财务绩效之间的投入——产出关系基础上,本文以我国家电业上市公司为样本,运用DEA模型,对利益相关者关系与企业财务绩效之间的投入——产出效率进行了评价,以针对如何提高企业财务绩效提出合理化建议。With the concept of the stakeholder management deepening,the view that stakeholder relationship impacts corporate financial performance and good stakeholder relationship is an important advantage of the corporate resources has been widely recognized by academia and industry.However,the study on the operational efficiency of the company stakeholder relationship is rare.On the basis of deeply revealing the input-output relationship between the stakeholder relationship and the corporate financial performance,with the sample of the listed companies in China＇s home appliance industry,this article use the DEA model to evaluate the input-output efficiency between the stakeholder relationship and the corporate financial performance so that we can propose some reasonable suggestions for improving the corporate financial performance.

关 键 词：利益相关者 财务绩效 DEA模型 X效率 

分 类 号：F270.3[经济管理—企业管理]