| 基于DEA的上市公司现金使用效率研究——对我国生物医药行业上市公司的分析 |
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| 引用本文： | 梁莱歆,郭熙娟.基于DEA的上市公司现金使用效率研究——对我国生物医药行业上市公司的分析[J].软科学,2006,20(6):31-34. |
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| 作者姓名： | 梁莱歆 郭熙娟 |
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| 作者单位： | 中南大学,商学院,长沙,410083 |
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| 摘 要： | 将DEA方法引入到生物医药行业上市公司现金使用效率的评价中,对样本公司的现金使用效率进行了全面的分析。研究表明,该行业上市公司总体现金使用效率不高,现金使用的综合效率与企业主营业务利润率存在较强的相关性,大部分企业在现金投入上表现为规模递增,较多公司存在筹集资金使用效率不高的情况。
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| 关 键 词： | DEA 生物医药行业 现金使用效率 |
| 文章编号： | 1001-8409（2006）06-0031-04 |
| 收稿时间： | 2006-06-20 |
| 修稿时间： | 2006-06-20 |
Research on the Cash Utilization Efficiency in Listed Companies based on DEA——Analysis of Biological Medicine Listed Companies in China |
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| LIANG Lai-yun,GUO Xi-juan.Research on the Cash Utilization Efficiency in Listed Companies based on DEA——Analysis of Biological Medicine Listed Companies in China[J].Soft Science,2006,20(6):31-34. |
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| Authors: | LIANG Lai-yun GUO Xi-juan |
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| Institution: | School of Business, Central Southern University, Changsha 410083 |
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| Abstract: | This article introduces the DEA method into the evaluation of cash utilization efficiency in the biological medicine companies and carries on the comprehensive analysis on it in the sample company. The research indicates that the cash utilization efficiency in the listed company of this profession is not high overall; the comprehensive efficiency of cash utilization and the profit margin of main operations have strong relevance; the cash investment scales of the majority of enterprises increase progressively; and many companies have a low efficiency of the collection fund utilization. |
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| Keywords: | DEA |
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