数据包络分析法在上市公司经营业绩评价中的应用

本文认为,随着资本市场的发展,上市公司经营业绩评价日益成为股东、债权人、管理部门关心的主要问题。本文利用数据包络分析(DEA)的理论和方法,从DEA有效分析与有效沿面上的投影分析角度对不同上市公司的经营业绩进行了效率评价。这一方法简便易行且具有较强的可靠性,其综合评价结果可以提供比较重要的上市公司信息,能够提供更多的管理信息和经济信息,从而为企业提高经营业绩提供可靠数据,为投资者进行理性投资提供决策依据。

The Application of DEA to the Evaluation of Listed Company Operation Performance

The author points out that,with the development of capital market,the evaluation of listed company operation performance is becoming the main problem the shareholders,creditors and supervisors caring about.With the help of the theory and methodology of DEA,the author evaluates the listed company operation performance.This method is very easy,feasible and reliable.It can provide us with comparative important information of the listed company,and more information of management and economy.So,it also can provide the enterprises with reliable data which can help them improve their operation performance,and help the investors to make decision on rational investment.