| 我国制造业创新型企业上市公司经营绩效分析 |
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| 引用本文： | 张瑞稳,沈瑞.我国制造业创新型企业上市公司经营绩效分析[J].天津大学学报(社会科学版),2013(5):392-399. |
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| 作者姓名： | 张瑞稳 沈瑞 |
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| 作者单位： | 中国科学技术大学管理学院,合肥230026 |
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| 基金项目： | 国家自然科学基金资助项目（71171181）. |
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| 摘 要： | 通过对制造业创新型企业上市公司与非创新型企业上市公司在一系列财务指标上的对比分析，得出除了营业成本率、销售净利率和存货周转率外，两者在财务特征上并没有显著差别，并且通过DEA的方法对我国制造业创新型企业的经营绩效进行分析，得出我国制造业创新型企业上市公司经营效率多数无效。按照净资产收益率的大小将创新型企业上市公司分为高收益组和低收益组两组，对制造业创新型企业上市公司进行内部分析。
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| 关 键 词： | 创新型企业 财务特征 经营效率 DEA |
Analysis on the Operating Performance of Innovative Listed Manufacturing Companies in China |
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| Zhang Ruiwen,Shen Rui.Analysis on the Operating Performance of Innovative Listed Manufacturing Companies in China[J].Journal of Tianjin University(Social Sciences),2013(5):392-399. |
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| Authors: | Zhang Ruiwen Shen Rui |
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| Institution: | (School of Management, University of Science and Technology of China, Hefei 230026, China) |
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| Abstract: | Through the comparative analysis of the innovative listed manufacturing companies and non-innovative listed manufacturing companies on financial indicators, this paper concluded that the innovative companies, except in the rate of operating costs and the sales net profit rate, have no significant advantage in the financial characteristics. Besides, through the analysis of operating performance of the innovative listed manufacturing companies by DEA method, we concluded that the operating efficiency of the majority of innovative listed companies in China＇s manufacturing industry was not valid. The innovative listed manufacturing companies could be divided into two groups, namely the high-income group and the low in- come group, in accordance with the size of the ROE, to conduct an internal analysis of innovative listed manufacturing com- panies. |
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| Keywords: | innovative enterprises financial characteristics operating efficiency data envelopment analysis |
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