基于超效率CCR-DEA的中国港口上市公司成本效率评价研究

本文在选取固定资产净值、员工人数等为投入指标,每股收益等产出指标构建港口上市公司成本效率评价指标体系的基础上,建立了基于超效率CCR-DEA(SUP-CCR-DEA)的港口上市公司成本效率评价模型.本研究特点一是构建了一套包含固定资产净值等投入、每股收益等产出的中国港口上市公司成本效率评价指标体系,解决了现有文献缺乏对港口上市公司的成本效率评价指标体系不足,也为合理评价成本效率奠定基础.特点二是借助超效率CCR-DEA思想,对有效率(效率值1)的港口上市公司进一步评价,解决了以往在港口上市公司成本效率的评价研究中无法对有效率的单元进一步排序的弊端.特点三是采用国内13家港口上市公司2004年和2005年数据进行了实证研究,并计算得出我国港口上市企业的连续2年成本效率评价结果与相对排序,对比分析了港口上市公司的成本效率的随时间变化趋势,得出了如下结论:1)2004年和2005年的国内港口上市公司成本效率高的企业都约占整个样本数量的50%,而G上港在效率值1的港口中则位居首位.2)2004年和2005年的国内港口上市公司成本效率整体上比较稳定,但G盐田港大幅上升以及北海港和G天津港则下跌较深,其成本效率变化远高于其他港口上市公司.

Investigating Cost Efficiency of China Port Public Companies Based on SUP-CCR-DEA

This article has selected scientific port public companies cost efficiency appraisal index system,in which net value of fixed assets,labor,stockholders' equity and principal business cost are the inputs and port company's net profit,the principal business return,equity per share are outputs.And the appraisal model of the port public companies cost efficiency based on super efficiency CCR-DEA(SUP-CCR-DEA) approach was set up.The characteristic of this paper is:Firstly,the port public companies cost efficiency appraisal index system was established,which included the net fixed asset input and return of stock output,etc.This solved the existing literatures lacking of the research about port public companies cost efficiency appraisal index.Secondly,the SUP-CCR-DEA was adopted to establish the port public companies cost efficiency appraisal model,this solved the problem that existing papers couldrit differentiate the ports since they had the cost efficiency 1.Simultaneously,using the historic data between 2004 and 2005 of 13 China port public companies,the cost efficiency in 2 years was computed successively by the appraisal mo del.The efficiency difference among China port public companies was outlined.The conclusions were arrived as follows:1) China port public companies cost efficiency between 2004 and 2005 was high,and took up 50% of the sample number,and the G Shang Gang port was listed the first.2) China port public companies cost efficiency between 2004 and 2005 was stable,but the G Yantian port improved suddenly and Beihai port and G Tianjin port lowered significantly.