基于DEA的安徽上市公司融资效率研究

Study of Anhui Listed Companies Financing Efficiency Based on DEA

企业是整个社会经济发展的核心,而企业进行生产活动的每个阶段都需要融资,因此有必要着力提高企业经济活动中的融资效率。利用2014年安徽上市公司财务报表中提取的数据,建立数据包络分析模型,得出了安徽上市公司整体融资效率不高,融资成本高,且规模报酬递增的公司较少,最后提出上市公司融资效率优化的基本思路。

Enterprise is the core of the whole social and economic development, and the enterprise conducts production activities on each stage nee- ding financing, so Jt Js necessary to increase the financing efficiency of the enterprise economic activity. This paper uses the data of financial state- ments in 2014 about anhui listed companies, establishing data envelopment analysis model , it is concluded that the financing efficiency of anhui lis- ted companies is not high, high financing costs, and the companies whose increasing return of scale is less, finally putting forward the basic ideas of listed companies financing efficiency optimization.