基于DEA的钢铁企业经营业绩评价.doc

本科毕业论文 题目： 基于DEA的钢铁企业经营业绩评价 学 院: 管理学院 专 业: （国际）工商管理 学 号: 学生姓名: 指导教师: 日 期: 二〇一二年六月  摘 要 钢铁业是国民经济发展的重要基础产业, 是衡量一国经济社会发展水平、综合实力的重要标志。科学进行企业的经营业绩评价不仅可以为钢铁企业提供改进工作的管理信息和决策依据，而且能为投资者进行理性投资提供参考依据。鉴于钢铁行业巨大的作用以及企业经营业绩评价的关键性，本文利用DEA模型对我国15家钢铁企业的经营业绩进行了DEA有效性评价和规模收益分析。 论文首先阐述了选题的背景及意义，综述了钢铁行业经营业绩评价的国内外研究现状；其次，论文阐述了钢铁行业经营业绩及其评价，其中包括指标体系的建立和评价方法，包括因子分析法、平衡积分法、数据包络分析；其三，论文详细介绍了DEA模型以及其特点。最后，论文选取了能够从各个角度反映钢铁企业经营业绩的输入指标（总资产、主营业务成本、流通股股数）和输出指标（主营业务收入、净利润、经营活动现金流量、每股收益），构建了评价钢铁行业15家钢铁企业经营业绩的DEA模型，从模型出发，对测算结果进行了必要的分析，并得出相应结论。 关键词：钢铁企业；经营业绩；数据包络分析；效率评价；规模收益  Abstract Iron and steel industry is the the important fundamental industry of national economy, and is a measure of a countrys economic and social development level. Scientific enterprise management effect evaluation can not only provide information management and decision-making basis for managers, but also make rational investment reference for investors. Based on the DEA model，This paper conducts a DEA validity evaluation and a benefits analysis of fifteen iron and steel companies in China． Firstly，the thesis describes the background and significance of this topic and the researches about enterprise management effect evaluation both domestic and foreign. Secondly, the thesis expounds the steel industry management effect and its evaluation, including the establishment of the evaluation index system and evaluation methods棗a factor analysis, balanced score card and the data envelopment analysis. Thirdly, the thesis introduces the DEA model and its features. Finally, based on the input indicators(total assets，operating cost and tradable shares) and output indicators(prime operating revenue，net profit，cash flows from operating activities and earnings per share) which can reflect the management effect of fifteen chosen iron and steel enterprises from different aspects，this thesis constructs a DEA model to evaluate the performance of these companies. And based