DEA效率作为公司绩效测评中的非财务指标的有效性研究

The Research on Validity of DEA Efficiency as Nonfinancial Measurement of Corporate Performance

仅使用财务指标进行公司业绩评价受到了众多的批评,一个改进的策略是引入非财务指标。DEA方法是分析同类型企业投入产出效率的优秀数学工具,但作为一个非财务指标应用到我国上市公司业绩评价中,其有效性如何呢?经过实证研究,验证了汽车行业上市公司的DEA效率与财务绩效,得到一般性的结论:DEA分析可以成为上市公司绩效评价和实施标杆对比的有效非财务指标。

DEA is a good tool to analyze companies＇ in put and out put efficiency, which largely decides corporate financial performance. With the empirical research approach, the paper analyzes the correlationship among DEA efficiency. EPS and their variations. It concludes that DEA can be an effective non-financial indicator to measure corporate performance and bench marking.