DEA在财务精细化管理效能评价中的应用研究

Application Research of DBA in Efficiency Evaluation of Financial Refinement Management

前期有关财务管理性能评价的研究存在评价结果与实际情况拟合度较低等问题,本文以国内外财务管理效能评价指标为参考对象,构建财务精细化管理效能评价指标体系,提出财务精细化管理效能评价方法。评价体系分为一级指标和二级指标,分别利用DEA方法中的CCR和BCC模型对财务精细化管理效能进行评价。该评价方法针对不同规模效益具有较好的拟合度,如果规模效益为固定值,采用CCR评价财务管理效能;如果规模效益为可变值,采用BCC评价财务管理效能。

Previous research on evaluation of financial management performance has issues such as low fit between evaluation results and actual situation.This paper takes evaluation indexes of financial management effectiveness in domestic and foreign countries as references,constructs evaluation index system of financial refinement management effectiveness,and proposes evaluation method of financial refinement management effectiveness.The evaluation system is divided into primary and secondary indicators,and the CCR and BCC models in the DEA method are adopted to evaluate the effectiveness of financial management refinement.The evaluation method shows a good fit for different scale benefits,and if the scale benefits are fixed,CCR is used to evaluate the financial management effectiveness;and if the scale benefits are variable,BCC is used to evaluate the financial management effectiveness.