企业经营绩效的数据包络模型及评价方法研究

企业经营的本质在于维护股东权益,创造企业最高价值。企业价值高低则是根据企业长期经营绩效而定。而企业提升经营绩效与企业价值的关键在于企业经营者能够根据外部环境变动来重新整合分配企业内部资源。因此以效率观点为切入点,引入数据包络分析(DEA)评价方法对企业经营绩效进行综合评价,提出了基于DEA的绩效评价内容,分析了其评价框架与步骤,为企业绩效评估问题提供了一条新的思路。

Study on the Evaluation of Corporation Performance by Using Data Envelopment Analysis

The nature of corporation management is to stick up for the profit of shareholders and create the best value. The value lies on the long-term performance of corporation management. However, the key to improve the performance and value is for the manager to rearrange and redistribute the internal resources according to the change of external circumstance. In the article, Data Envelopment Analysis is used to evaluate the performance of corporation management on the basis of efficiency views, and the performance evaluation content based on DEA. The framework and the process are put forward and ana lyzed, providing the new idea of performance evaluation.