摘要
基于DEA模型对39家风电板块上市公司的财务绩效进行定量分析,结果显示:中国风电上市公司有必要进一步改进财务绩效,特别是连续3年评价结果均不理想的上市公司更迫切需要进一步优化投入产出系统,提升财务绩效;从投入指标的松弛程度看,未来风电上市公司应通过并购、合资等方式进一步扩大企业经营规模,更为重要的是亟需建立行之有效的成本控制体系,降低企业的经营成本冗余程度,从而提高企业财务绩效;国家有必要进一步出台面向风电产业的政策法规和行业标准,通过合理制定电价标准、加大财政补贴力度等方式支持、规范、引导风电上市公司合理经营,实现又好又快的跨越式发展。
Based on DEA model, a quantitative analysis of financial performance of 39 wind power listed compa- nies is conducted. The result is obvious shown. One the one hand, China wind power listed companies need to further improve their financial performance. Those companies whose evaluation results are not satisfactory for three consecutive years need to further optimize the input-output system and improve financial performance. On the other hand, from the relaxation of input indicators, wind power companies should expand business scale by means of merger and joint venture. Also important is to establish an effective cost control system and reduce the operating costs of redundancy so as to improve financial performance. Government should put forth policies, regulations and trade standards for wind power industry to ensure the rational management of wind power companies. With a reasonable price standard and financial support, wind power companies would achieve a sound and rapid leapfrog development.
出处
《税务与经济》
CSSCI
北大核心
2012年第1期63-67,共5页
Taxation and Economy
基金
国家自然科学基金项目(项目编号:71071069)
吉林大学"大学生创新性实验计划"项目
关键词
风电产业
上市公司
财务绩效
DEA模型
wind power industry
listed company
financial performance
DEA model
