基于数据包络分析与支持向量机方法的乳制品企业收益质量分析  

Earnings Quality Analysis of Dairy Enterprises Based on Data Envelopment Analysis and Support Vector Machine

作　　者：李思维 张正勇[1] 凌芝 徐祥 孙树垒[1] LI Si-wei;ZHANG Zheng-yong;LING Zhi;XU Xiang;SUN Shu-lei(School of Management Science and Engineering,Nanjing University of Finance and Economics,Nanjing 210023)

机构地区：[1]南京财经大学管理科学与工程学院,南京210023

出　　处：《中国奶牛》2021年第11期59-63,共5页China Dairy Cattle

基　　金：江苏高校“青蓝工程”资助项目(苏教师函〔2021〕11号)。

摘　　要：收益质量是指一个企业的会计收益所表达的反映企业经济价值的可靠程度,也是促使企业可持续发展的重要指标。而对于乳制品企业而言,高质量收益可以更好地促进乳制品企业各个环节取得质量保证,只有乳制品的质量得到了有效保证,才会产生更高的收益,二者是一个正反馈过程。因此本文基于数据包络分析与支持向量机方法对我国不同梯度的乳制品企业的收益质量进行相关分析,最后得出结论如下:①高梯度企业效率值小于低梯度的企业,而在收益质量的最优值方面却恰恰相反。②从收益质量的不同属性来看,影响最大的是安全性,其次是收益质量的可保障性,据此表明我国乳制品企业在经营发展过程中不仅要注重风险防控,更要重视收益质量的可保障性,以避免企业突发意外而无法正常经营。Earnings quality refers to the reliability of an enterprise’s economic value expressed by its accounting income,and it is also an important indicator to promote the sustainable development of an enterprise.For dairy enterprises,high quality earnings can better promote the quality assurance of all links of dairy enterprises.Only when the quality of dairy products is effectively guaranteed can higher earnings be generated.The two are a positive feedback process.Therefore,based on Data envelopment analysis(DEA)and support vector machine(SVM),this paper conducts correlation analysis on earnings quality of dairy enterprises with different gradients in China.Finally,conclusions are drawn as follows:(1)The efficiency value of high-gradient enterprises is less than that of low-gradient enterprises,but the optimal value of earnings quality is the opposite.(2)From the perspective of the different attributes of earnings quality,the biggest impact is safety,followed by the supportability of earnings quality,which indicates that dairy enterprises in China should not only pay attention to the risk prevention and control that affects the safety of earnings quality,but also pay attention to the supportability of earnings quality,so as to avoid unexpected accidents and unable to operate normally.

关 键 词：乳制品 收益质量 数据包络分析 支持向量机 主成分分析 

分 类 号：F316.3[经济管理—产业经济]