摘要
选取14家林业上市公司,搜集2017年相关数据,先用灰色关联度(GRA)挑选投入产出指标,再利用数据包络法(DEA)对林业上市公司绩效进行评价与优化。相比于只用DEA模型分析数据,经过GRA指标筛选的绩效评价结果更加准确。研究结果显示:14家公司综合效率平均值为93%,存在7%的资源浪费。总共有6家林业上市公司达到DEA有效。根据各指标优化量并结合公司实际情况,从资产管理、成本控制、规模发展、技术提升等方面为DEA完全无效的5家林业公司提供绩效优化对策。
Selecting fourteen listed forestry companies,collecting relevant data in 2017,this paper first used Grey Relation Analysis(GRA)to select input-output indicators,and then applied Data Envelopment Analysis(DEA)to evaluate and optimize the performance evaluation of listed forestry companies.Compared with using DEA model only to analyze data,the results of performance evaluation screened by GRA indicators were more accurate.The results showed that: the average comprehensive efficiency of 14 companies is 93%,and there is 7% waste of resources. Six listed forestry companies have achieved DEA effectiveness.According to the optimization quantity of each index and the actual situation of the company,five forestry companies which is totally non-DEA effective are provided with performance optimization countermeasures from the aspects of asset management,cost control,scale development,technology upgrading and so on.
作者
李雨馨
张智光
Li Yuxin;Zhang Zhiguang(College of Economics and Management,Nanjing Forestry University,Nanjing 210037)
出处
《林业经济》
北大核心
2019年第9期60-66,共7页
Forestry Economics
基金
国家林业局软科学研究项目“我国林业实施绿色经济的多层次测度体系与管理机制研究”（编号：2013-R07）
江苏省高等学校大学生创新训练计划省级指导项目“木材加工企业的绿色竞争力及其消费者绿色认同度调查研究”（编号：201610298093X）
关键词
林业上市公司
绩效评价
优化
GRA
DEA
forestry listed company
performance evaluation
optimization
GRA
DEA
