摘要
选择16家2008年前上市的生物质能源企业,并按照其所处生产环节分为4类,分别选择固定资产账面价值、在职员工人数、主营业务成本作为投入指标,选择主营业务收入、基本每股收益、利税总额作为产出指标,建立基于可变规模效益的DEA模型(BBC模型)。分析发现:2008-2012年样本企业经营的技术效率稳步提升,基本达到DEA有效,但由于规模效率的波动较大,导致至2012年,企业经营的综合效率普遍无效,无较大改善,且大多处于规模报酬递减阶段,以生物质设备企业最为严重。我国生物质能源企业存在大面积规模冗余,生产经营规模与效率不匹配,需适当减少投入、控制成本、提高生产效率、原材料利用率,才能逐步提高企业经营绩效,形成竞争力,站稳市场。
This paper selected 16 listed biomass energy enterprises which listed before 2008, and classified them into 4 categories according to their production processes. Then took book value of fixed assets, the number of employees, main business cost index as input indicators and main business income, basic earnings per share and profit tax amount as output indicators, established DEA model based on the variable of scale model (BBC Model). The study found that technical efficiency of these enterprises rose steadily from 2008 to 2012, and basically reached DEA effectivity, but combined efficiency was quk lower because of the fluctuation of scale efficiency' s volatility. There is no obvious improvement but a trend to scale diminishing returns, especially the biomass equipment company. It was indicated that there was large redundancy of scale in biomass energy enterprises in China and it was necessary to reduce the investment and improve the production efficiency in order to gradually increase the operation performance, be competitive and capture the market share.
出处
《中国林业经济》
2014年第5期5-8,32,共5页
China Forestry Economics
基金
联合国开发计划署-中国生物质颗粒燃料炉/窑排放标准制定研究及合同能源管理运营模式示范项目(CPR/13/304/14/002)
国家发展和改革委员会气候司项目(201304)