| 基于DEA的中外体育用品上市公司现金使用效率对比研究 |
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| 引用本文： | 魏德样.基于DEA的中外体育用品上市公司现金使用效率对比研究[J].南京体育学院学报(社会科学版),2012,26(2):48-54. |
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| 作者姓名： | 魏德样 |
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| 作者单位： | 福建师范大学体育科学学院,福建福州,350108 |
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| 摘 要： | 现金是企业机体的血液,是制约企业经营活动的首要因素,较好的现金使用效率能为企业带来良好效益并在行业中长期保持竞争力。通过搜集与整理15家中外体育用品上市公司(12家中国公司,3家国外公司)2010年年报中公布的现金流量数据和财务数据,运用数据包络分析(DEA)方法,从财务管理的角度对这15家上市公司的现金使用效率进行分析。研究结果表明,相对于国内其它行业上市公司而言,中外体育用品上市公司的现金使用效率还比较高,其中,国内体育用品上市公司又高于国外公司,在12家中国公司中有10家在现金使用方面是DEA有效,而国外3家公司只有1家是DEA有效。
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| 关 键 词： | 体育用品 上市公司 现金使用效率 DEA |
DEA- based Sporting Goods Companies and Foreign Cash Comparative Study of Efficiency in the Use |
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| WEI De-yang.DEA- based Sporting Goods Companies and Foreign Cash Comparative Study of Efficiency in the Use[J].Journal of Nanjing Institute of Physical Education,2012,26(2):48-54. |
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| Authors: | WEI De-yang |
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| Institution: | WEI De-yang(School of Physical Education and Sport Science in Fujian Normal University,Fujian 350108,China) |
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| Abstract: | Cash is the blood of the body corporate,is the primary constraining factor in business activities,better efficiency in the use of cash can bring a good long-term benefit and remain competitive in the industry.Collection and sorting through 15 listed companies and foreign sports(12 at home & 3 abroad) Annual Report 2010,published in the cash flow and financial data,using data envelopment analysis(DEA) method,from a financial management perspective the 15 listed companies to analyze efficiency in the use of cash.The results show that,relative to other domestic sectors listed companies,listed companies and foreign sports is still relatively high efficiency in the use of cash,of which the domestic sporting goods companies was higher than the foreign companies,Chinese companies in 12 in 10 in is DEA efficient use of cash,and three companies abroad is only a DEA efficient. |
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| Keywords: | sporting goods listed companies cash efficiency DEA |
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