摘要
饲料上市企业财务状况关乎行业平稳运行与发展,受企业管理者、投资者、债权人等多方利益主体关注。文章基于投入与产出视角,构建饲料上市企业财务效率评价指标体系,利用DEA模型实证分析2010—2019年我国饲料上市企业财务效率。结果显示:研究时段内我国饲料上市企业财务效率整体处于有效状态,但稳定性有待进一步加强。2010、2011、2013年饲料上市企业财务效率较低;2014年至今则一直处于有效状态。净资产收益率对饲料上市企业财务效率具有决定性影响。研究表明,未来饲料上市企业应逐步完善财务监管体制,搭建企业专属财务信息共享平台,确保财务管理工作落到实处。
The financial status of listed feed companies is related to smooth operation and development of entire industry,which is concerned by multiple stakeholders such as corporate managers,investors and creditors.The article constructed a financial efficiency evaluation index system for listed feed companies based on perspective of input and output,and used DEA model to empirically analyze the financial efficiency of feed in Chinese listed companies from 2010 to 2019.The results showed that the financial efficiency of our country's feed listed companies was in an effective state as a whole during study period,but the stability need to be further strengthened.Among them,the financial efficiency of feed of Chinese listed companies in 2010,2011 and 2013 was lower.Since 2014,it has been in a valid state.The return on net assets had a decisive influence on financial efficiency of listed feed companies.The study indicates that in the future,listed feed companies should gradually improve the financial supervision system,build a company-specific financial information sharing platform,and ensure the implementation of financial management.
出处
《饲料研究》
CAS
北大核心
2022年第12期126-129,共4页
Feed Research
关键词
饲料上市企业
DEA模型
效率评价
财务体系
feed listed companies
DEA model
efficiency evaluation
financial system
