基于DEA的财务共享服务中心绩效评估研究  

Research on Performance Evaluation of Financial Shared Service Center Based on DEA

作　　者：曹蕾 贾卓敏 CAO Lei;JIA Zhuomin(School of Accountancy, Anhui University of Finance & Economics, Bengbu 233030, Anhui, China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《安徽工业大学学报（社会科学版）》2021年第3期23-29,共7页Journal of Anhui University of Technology：Social Sciences

基　　金：安徽财经大学科研项目:企业战略、风险管理与商业银行高质量发展(ACKYC19026);安徽省高校省级教学研究项目:业财融合视阈下财务会计教学改革与实践(2020jyxm0023)。

摘　　要：财务共享服务中心在我国运用时间普遍较短,由于构成模式和建设技术尚不成熟,其实施效率问题还亟待解决。选取20家上市公司作为研究样本对象,基于超效率DEA模型和Malmquist生产力指数模型,从静态和动态两个角度实证研究我国目前上市公司财务共享服务中心的建设情况以及实施效率。结果发现我国近几年来上市公司的财务共享服务中心实施效率总体较好,但在资源利用率、技术水平等方面都还存在不足之处。The application time of financial shared service center in China is generally short.Because the composition mode and construction technology are not mature,its implementation efficiency needs to be solved urgently.Based on the super efficiency DEA model and Malmquist productivity index model,this paper selects 20 listed companies as the research sample to empirically study the construction and implementation efficiency of financial shared service centers of listed companies in China from static and dynamic perspectives.Results show that the implementation efficiency of financial shared service center of listed companies in China is generally good in recent years,but there are still deficiencies in resource utilization and technical level.

关 键 词：上市公司 财务共享服务中心 超效率DEA MALMQUIST生产力指数 实施效率 

分 类 号：F275[经济管理—企业管理]