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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/71116

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Title:	制度創新與公司效率實證分析
Authors:	黎毅;林良楓;張貴欽
Contributors:	會計系
Date:	2009.07
Issue Date:	2014-11-04 16:26:45 (UTC+8)
Abstract:	制度创新与公司效率之间的关系一直是经济学家关注的焦点。本研究以2005年第一批循环经济试点单位中的上市公司为例,通过样本的选择,并采用数据包络分析法计算企业效率值,运用单因素分析法和两配对样本的Wikoxon符号秩检验对效率值的差异进行显著性检验,来探讨这两者之间的关系。结果表明:实施循环经济后,循环经济试点单位的技术效率呈现上升的趋势,且其效率值显著的高于实施前的效率,实施循环经济确实有助于企业技术效率的提升。
Relation:	財經理論與實踐,30(160), 81-85
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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