| 制度创新与公司效率的实证分析 |
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| 引用本文： | 黎毅,林良枫,张贵钦. 制度创新与公司效率的实证分析[J]. 财经理论与实践, 2009, 30(4) |
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| 作者姓名： | 黎毅 林良枫 张贵钦 |
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| 作者单位： | 1. 江西财经大学会计发展研究中心,江西,南昌,330013;华东交通大学,经济管理学院,江西,南昌,330013
2. 台湾国立政治大学商学院,台北 |
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| 摘 要： | 制度创新与公司效率之间的关系一直是经济学家关注的焦点。本研究以2005年第一批循环经济试点单位中的上市公司为例,通过样本的选择,并采用数据包络分析法计算企业效率值,运用单因素分析法和两配对样本的Wilcoxon符号秩检验对效率值的差异进行显著性检验,来探讨这两者之间的关系。结果表明:实施循环经济后,循环经济试点单位的技术效率呈现上升的趋势,且其效率值显著的高于实施前的效率,实施循环经济确实有助于企业技术效率的提升。
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| 关 键 词： | 制度创新 公司效率 循环经济 |
Empirical Research on Institutional Innovation and Company's Efficiency |
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| LI Yi,LIN LANG Feng,ZHANG Gui-qin. Empirical Research on Institutional Innovation and Company's Efficiency[J]. The Theory and Practice of Finance and Economics, 2009, 30(4) |
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| Authors: | LI Yi LIN LANG Feng ZHANG Gui-qin |
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| Affiliation: | 1.Accounting Development Research Center;Jiangxi University of Finance and Economics 330013;2.School of Economics and Management;East China Jiaotong University;Nanchang;Jiangxi 330013;3.College of Commerce;National Chengchi University;Taibei |
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| Abstract: | The relationship between institutional innovation and company's efficiency is always the focal point of economist.This research took Chinese listed companies that implemented the first circular economy pilots program since 2005 for instance.The research tried to apply Data Envelopment Analysis(DEA) to calculate numerical value of efficiency of sampled listed companies.Furthermore,the research carried on single factor analysis and Wilcoxon rank test to examine significance difference of efficiency numerical ... |
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| Keywords: | Institutional innovation Company's efficiency Circular economy |
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