摘要
运用DEA-Malmquist指数和Tobit模型对2012~2018年间30家教育类上市公司的经营绩效及影响因素进行实证测算。研究结果显示:从静态评价上看,其规模效率和纯技术效率值偏低;从动态评价上看,技术效率进步是企业全要素生产力提高的主要原因,但企业技术进步效率和规模效率增长缓慢;从影响因素上看,毛利润率、公司经营年限,以及人均资本三者均与教育类上市公司经营绩效存在显著的正相关关系,管理费用率和资产负债率负向影响其经营绩效,且具有较强的显著性。为促进教育类上市公司经营绩效的提升,从提高企业技术创新能力,提升教育类上市公司内部管理水平,扩大企业规模、打造知名品牌等方面对其提出对策建议。
In this paper,DEA-Malmquist index and Tobit model are used to empirically calculate the operating performance and influencing factors of 30 listed educational companies from 2012 to 2018.The results show that the scale efficiency and pure technology efficiency are low in static evaluation.From the perspective of dynamic evaluation,the improvement of technological efficiency is the main reason for the improvement of total factor productivity,but the increase of technological progress efficiency and scale efficiency is slow.From the perspective of influencing factors,there is a significant positive correlation between gross profit rate,operating years of the company and per capita capital and the operating performance of listed educational companies.The ratio of management expenses and asset-liability ratio negatively affect the operating performance of listed educational companies,and they have a strong significance.In order to promote the improvement of the operating performance of thr companies,suggestions are put forward in terms of improving the technological innovation ability of enterprises,improving the internal managerial level of the companies,expanding the scale of enterprises and building well-known brands.
作者
王静
周伟
WANG Jing;ZHOU Wei(School of Finance and Public Administration, Anhui University of Finance & Economics,Bengbu 233000, China)
出处
《洛阳理工学院学报（社会科学版）》
2020年第2期26-32,共7页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
基金
安徽省哲学社会科学规划一般项目“省属公办本科院校治理有效性评价机制研究”(编号:AHSKY2017D07)
2018年度安徽财经大学研究生科研创新基金项目“大学生养成教育的绩效评价及提升策略研究——基于安徽财经大学的调查”(编号:ACYC2018029)的部分成果.
