数据包络方法评价企业绩效的有效性研究

A Research on the Validity of Evaluation of Data Envelopment Analysis about Corporate Performance

旨在研究数据包络方法评价企业绩效的有效性。首先从理论上提出了四个假设,其次选取了2012年中国803家制造业上市公司作为样本数据,对四个假设从绝对有效性和相对有效性两个方面进行了实证检验。最后得出结论:数据包络方法测算的企业效率值与传统绩效评价指标显著正相关,而且在不同的效率水平上、不同地区、不同行业,该效率值作为评价企业绩效的指标既是绝对有效的,也是相对有效的。

In this article, the aim is to research the validity of evaluation of data envelopment analysis about corporate performance. Firstly, this paper presents four theoretical assumptions. Secondly, using selected China＇s 803 listed companies in manufacturing industry in 2012 as the sample data, we do empirical test the four assumptions from the two aspects of the absolute and relative effectiveness. Finally get the following conclusions： the efficiency value which calculated by data envelopment analysis is significantly positive correlated with the traditional indicators of corporate performance, and the efficiency value is used as indicators of corporate performance evaluate is both absolutely effective and relatively effective at different levels of efficiency, different regions and different industries.