基于DEA的上市钢铁企业效率实证探析

The Empirical Analysis of Efficiency of Listed Iron and Steel Enterprises Based on EDA

以DEA模型为分析方法,选取我国32家上市钢铁企业2013年的年报相关数据为切入点,选取营业总成本、应付职工薪酬、固定资产为投入指标,营业总收入为产出指标,对分类后的上市钢铁企业运行的综合效率、纯技术效率及规模效率进行了实证研究。研究结果发现规模分类不会影响综合效率与规模报酬的变化;纯技术效率是影响综合效率高低的主要因素,而且按照企业分类,呈现两边高、中间低的局面;规模效率虽然变化幅度较小,且优于纯技术效率,但对综合效率的影响较小。因此,上市钢铁企业只有保障自身管理水平,才能去发展企业规模,增加收益。

Taking the DEA model as the analysis method, this paper selects the relevant data in 2013 annual report of 32 listed steel companies in China as the breakthrough point, and analyzes the comprehensive efficiency, pure technical efficiency, and scale efficiency of listed steel companies. The results found hat the scale classifica- tion will not affect the overall efficiency and the scale of compensation, the pure technical efficiency is the main factor affecting the comprehensive efficiency, and in accordance with the classification of enterprises, presents a condition of high level on both ends and low level in the middle; scale efficiency while changes in a small range and better than pure technical efficiency, but the effect on the comprehensive efficiency is slight. Therefore, the listed steel enterprises should first of all keep their management level, and then consider the expansion of the scale of en- terprises to increase their profits.