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我国对企业经营效率的评价研究多集中于金融、保险、港口、物流等行业,对石化上市公司的经营效率进行研究十分必要。选取数据包络分析方法(DEA)作为经营效率评价方法 ,选取12家石化上市公司作为研究样本,以主营业务成本、三项期间费用、员工数量作为投入指标,以主营业务收入、总资产作为产出指标,构建石化上市公司经营效率评价指标体系。基于研究样本2007~2011年的数据,对技术效率、纯技术效率、规模效率进行评价。实证分析表明,一些石化公司内部管理存在一定问题,未能有效控制成本,落后产能过剩,开工率不足,冗员突出;同时,石化行业生产规模化、大型化发展趋势并没有改变,仍需通过扩大产能达到规模经济状态,但应避免重复建设。建议政府应通过宏观调控措施,对基础性石化产品生产进行总量控制,引导企业将更多的资源用于精细石化产品及高端石化产品的研发和生产。企业自身应努力提高经营管理能力,通过管理创新,建立新型的战略成本管理体系和战略绩效管理体系;各石化公司要加强与科研院所的沟通,与市场需求保持一致,加快开发集成优化的成套技术;建立基于产业链的产、销、研体系,有效降低内部控制成本,多渠道采购,确保原料来源多元化。
In our country, the research on the evaluation of business efficiency is mostly concentrated in finance, insurance, port, logistics and other industries. It is necessary to study the management efficiency of petrochemical listed companies. DEA was selected as the evaluation method of business efficiency. Twelve petrochemical listed companies were selected as the research samples. Taking the main business cost, the cost of the three periods and the number of employees as the input indicators, the main business income, total assets As output indicators, we construct the evaluation index system of operating efficiency of petrochemical listed companies. Based on the data of the research sample from 2007 to 2011, the technical efficiency, pure technical efficiency and scale efficiency were evaluated. The empirical analysis shows that some petrochemical companies have some problems in their internal management, such as the failure to effectively control their costs, the overcapacity of their production capacity, the insufficient operating rate and the redundant staff. At the same time, the scale of production and the development of large-scale petrochemical industry have not changed, Capacity to achieve economies of scale, but should avoid duplication. It is recommended that the government control the total amount of production of basic petrochemical products through macro-control measures and guide enterprises to devote more resources to the research and development and production of fine petrochemical products and high-end petrochemical products. Enterprises themselves should strive to improve their management capabilities, through management innovation, establish a new strategic cost management system and strategic performance management system; petrochemical companies to strengthen communication with scientific research institutes, consistent with market demand, accelerate the development of integrated and optimized package Technology; establish industry-based production, marketing, research system, effectively reduce the cost of internal control, multi-channel procurement, to ensure that the diversification of sources of raw materials.