發(fā)布時(shí)間：2018-03-11 22:06

  本文選題：企業(yè)投資效率　切入點(diǎn)：數(shù)據(jù)包絡(luò)分析　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：企業(yè)是市場(chǎng)經(jīng)濟(jì)的主體，企業(yè)是否具有活力直接決定著國民經(jīng)濟(jì)的發(fā)展。而企業(yè)是否具有活力從本質(zhì)上又決定于企業(yè)價(jià)值是否能夠最大化，企業(yè)最大化取決于企業(yè)的投資的方向和投資的效率，投資效率是否能夠達(dá)到最優(yōu)是關(guān)系經(jīng)濟(jì)是否能夠順利運(yùn)行的關(guān)鍵。從我國上市企業(yè)的投資效率現(xiàn)狀來看普遍存在著“投資冗余”和“產(chǎn)出不足”的缺陷，這已經(jīng)成為制約我國上市公司進(jìn)一步發(fā)展的重要原因之一。因此，設(shè)計(jì)一款能夠?qū)ζ髽I(yè)投資效率進(jìn)行評(píng)估的系統(tǒng)具有重要意義。本文所做的主要工作有以下幾個(gè)方面： 首先，回顧了企業(yè)投資效率的概念和相關(guān)方法。在對(duì)比和分析的基礎(chǔ)上選擇了數(shù)據(jù)包絡(luò)分析法（DEA）作為企業(yè)投資效率評(píng)估的方法，并對(duì)DEA算法模型進(jìn)行了簡單的分析和介紹。 其次，在對(duì)上市公司目前項(xiàng)目投資所存在問題進(jìn)行分析的基礎(chǔ)上，對(duì)投資效率評(píng)估系統(tǒng)的具體業(yè)務(wù)功能流程，以及具體業(yè)務(wù)功能需求進(jìn)行分析，并且從可擴(kuò)展性需求、信息共享需求、性能需求等方面對(duì)系統(tǒng)的非功能性需求進(jìn)行分析，同時(shí)對(duì)系統(tǒng)建設(shè)的可行性也進(jìn)行了簡單的分析。 然后，，從上市公司投資效率評(píng)估流程中的投入管理、產(chǎn)出管理以及投資效率評(píng)估等三個(gè)方面對(duì)上市公司投資效率評(píng)估系統(tǒng)具體業(yè)務(wù)流程，以及系統(tǒng)具體業(yè)務(wù)功能的流程進(jìn)行分析和設(shè)計(jì)。 最后，使用Visual Basic語言和SQL sever2000設(shè)計(jì)和開發(fā)了一款針對(duì)房地產(chǎn)企業(yè)的企業(yè)投資效率評(píng)估系統(tǒng)，并在七家房地產(chǎn)企業(yè)橫截面數(shù)據(jù)的基礎(chǔ)上進(jìn)行了實(shí)證分析，驗(yàn)證了系統(tǒng)的有效性。 本文在DEA算法的基礎(chǔ)上，以房地產(chǎn)行業(yè)企業(yè)為例，開發(fā)了企業(yè)投資效率評(píng)估系統(tǒng)，系統(tǒng)能夠?qū)崿F(xiàn)投入信息和產(chǎn)出信息的增刪改查功能和企業(yè)投資效率的評(píng)估功能，以七家房地產(chǎn)上市公司為評(píng)估樣本進(jìn)行了投資效率的評(píng)估，結(jié)果表明系統(tǒng)功能完善有效。
[Abstract]:The enterprise is the main body of market economy, whether the enterprise has vitality directly determines the development of national economy, and whether the enterprise has vitality or not depends on whether the enterprise value can be maximized or not. The maximization of an enterprise depends on the direction of its investment and the efficiency of the investment, Whether the investment efficiency can reach the optimum is the key to the smooth operation of the economy. According to the present situation of the investment efficiency of the listed enterprises in China, there are generally defects of "investment redundancy" and "insufficient output". This has become one of the important reasons to restrict the further development of listed companies in China. Therefore, it is of great significance to design a system to evaluate the investment efficiency of enterprises. The main work of this paper is as follows:. Firstly, the concept and related methods of enterprise investment efficiency are reviewed. Based on the comparison and analysis, data Envelopment Analysis method (DEA) is selected as the method of evaluating enterprise investment efficiency, and the DEA algorithm model is simply analyzed and introduced. Secondly, based on the analysis of the problems existing in the current project investment of listed companies, the paper analyzes the specific business function flow and the specific business function requirements of the investment efficiency evaluation system, and analyzes the extensibility requirements. The non-functional requirements of the system are analyzed in terms of information sharing requirements and performance requirements, and the feasibility of the system construction is also analyzed. Then, from the input management, output management and investment efficiency evaluation of the investment efficiency evaluation process of listed companies, the specific business process of the investment efficiency evaluation system of listed companies is discussed. And the specific business function of the system process analysis and design. Finally, using Visual Basic language and SQL sever2000, a real estate enterprise investment efficiency evaluation system is designed and developed. Based on the cross-sectional data of seven real estate enterprises, the validity of the system is verified. Based on the DEA algorithm and taking the real estate enterprises as an example, this paper develops an enterprise investment efficiency evaluation system. The system can realize the function of adding and deleting input information and output information and evaluating the investment efficiency of enterprises. The investment efficiency of seven listed real estate companies is evaluated. The results show that the system is effective and perfect.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：TP311.52

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