基于DEA模型的上市公司经营绩效评价研究——来自光伏产业的数据  

A Study on Operating Performance Evolution of China Solar Photovoltaic Industry Listed Companies Based on DEA

作　　者：刘雪琴[1] 王建明[2] 陈红喜[1] 袁瑜[1] 

机构地区：[1]南京工业大学经济与管理学院 [2]南京财经大学会计学院,江苏南京210000

出　　处：《财会通讯（下）》2014年第9期44-46,共3页Communication of Finance and Accounting

基　　金：教育部人文社科一般研究项目"基于价值链分析的企业绿色竞争力识别;评价与培育机制研究"(项目编号:09YJC630119)的阶段性成果

摘　　要：本文基于我国太阳能光伏产业上市公司的财务报告数据,运用DEA方法对28家光伏企业2010-2012年期间的经营绩效进行了评价分析。结果表明:大多数光伏企业没有处在有效生产前沿面上,主要是因为企业没有处于纯技术效率完全有效状态和规模最优位置。纵向看2012年处于规模报酬递减企业的比例高于2010年,是由于光伏产品趋于同质化及受国外市场变动造成的产能过剩问题。Based on china's solar photovoltaic listed company's financial data,this paper evaluated and analyzed 28 solar photovoltaic listed companies' operating performance during the period 2010-2012 through approach of DEA model.The results shows that the majority of PV companies aren't in the efficient production production frontier.the main reason of the inefficiency in PV industry's production activity is that most enterprises are not in a state of pure technical efficiency fully effective and optimal position in the scale.Due to PV products tends homogeneous and overcapacity caused by changes in foreign markets,the number of decreasing returns to scale enterprises in 2012 was higher than year 2010.

关 键 词：光伏产业 上市公司 经营绩效 DEA 模型 

分 类 号：F224[经济管理—国民经济] F426.6F832.51