山东省科技型中小企业融资效率评价研究  

Evaluation of Shandong Science-Technology SMEs' Financing Efficiency

作　　者：郑萌萌[1] 房文晶 段光君[3] 

机构地区：[1]山东财经大学金融学院,山东济南250014 [2]济宁高新人才联盟有限公司,山东济宁272000 [3]山东财经大学东方学院财政金融系,山东泰安271000

出　　处：《山东财经大学学报》2016年第5期36-42,共7页Journal of Shandong University of Finance and Economics

基　　金：山东省高等学校协同创新计划资助项目"蓝色经济区金融产业集聚与区域经济发展研究"(14AWTJ01-5);山东省社科规划项目"包容性增长理念下山东省管企业绩效评价体系的构建--基于EVA视角"(14CJJJ32)

摘　　要：利用包络数据分析(DEA)法,通过构建科技型中小企业融资效率的评价体系,选取总资产、资产负债率和营业成本作为三大投入指标,ROA、主营业务收入和营业收入同比增长率作为三大产出指标,采用山东省上市的20家科技型中小企业为样本,导入相关投入产出指标进行了DEA实证分析。实证研究结论表明,当前山东省科技型中小上市公司总体融资效率呈低下状态,且投入和产出未能协调达到一个最优值。结合山东省科技型中小企业的实际,从优化政府外部环境、完善企业内部管理与技术创新等两个方面提出了有针对性的提高其融资效率的对策建议。By adopting data envelopment analysis （DEA） method and establishing an evaluation system for science-technology SMEs＇ financing efficiency, a DEA empirical study is conducted by importing related input- output indicators with total assets, asset liability ratio and operating cost as input indicators, with ROA, main business revenue and operating income growth rate as output indicators, and with twenty listing science-technology SMEs from Shandong Province as samples. The results show that the overall financing efficiency of Shandong listing science-technology SEMs is low with the input and output failing to be optimally coordinated. Based on the actual situations of Shandong science-technology SEMs, the countermeasures and suggestions aimed at improving financing efficiency are put forward in terms of optimizing government＇s external environment and perfecting enterprise internal management and technology innovation.

关 键 词：科技型中小企业 融资效率 数据包络分析法(DEA) 

分 类 号：F832.1[经济管理—金融学]