论文部分内容阅读
针对传统方法模型计算开销较大,在受到不规则信息特征干扰时准确度不高的问题,提出一种基于数据包络分析的投资者持股与企业会计盈余信息效益的评价模型.采用Hausman检验法则,提取企业会计盈余的统计特征,以2007~2016年的统计信息为依据,进行投资者持股与企业会计盈余产出效率指标相关性分析和显著性检验.通过加强对投资者持股的监管,完善持股人资金项目管理信息,对资金的投入、增资和盈利结果进行透明化综合评价,实现企业会计盈余,促进企业长效发展.
Aiming at the problem of large computational cost of the traditional method model and low accuracy when it is disturbed by irregular information features, this paper proposes an evaluation model based on data envelopment analysis to evaluate the benefits of investor holdings and corporate earnings information. Law, to extract the statistical characteristics of corporate accounting earnings, based on the statistical information from 2007 to 2016, the correlation analysis and significant test of the indicators between the efficiency of the accounting firm’s output and the investor’s shareholding are carried out.Through strengthening the investors’ Supervise and improve the fund management information of the shareholders, make a transparent and comprehensive evaluation of the capital investment, capital increase and profitability results, realize the corporate accounting surpluses and promote the long-term development of the enterprise.