中国城市公用企业经营绩效评价研究
|
摘要
科学、全面地评价我国城市公用企业经营绩效对深化城市公用企业的市场化改革,推动我国城市公用事业的发展具有重要的理论与现实意义。
论文首先对国内外学者的相关研究成果进行梳理和评述;其次,阐述城市公用企业经营绩效评价的涵义、构成要素、基本程序与功能,论述城市公用企业经营绩效评价的理论依据与研究方法,形成城市公用企业经营绩效评价问题的研究框架;第三,阐述城市公用企业经营绩效评价指标体系建立的基本原则,构建城市公用企业经营绩效评价的指标体系;第四,运用因子分析法识别出经营绩效的影响因子,根据主要影响因子通过聚类分析方法对城市公用企业进行类别划分,进而使用判别分析方法构建城市公用企业类别划分函数,为城市公用企业经营绩效状况的划分提供判别标准;第五,运用数据包络分析方法,从整体技术效率与全要素生产率的角度,分析城市公用企业经营绩效的动态变化特征,并且通过面板数据模型对经济结构、市场化程度、工业化水平、技术进步、价格水平等外部环境因素对城市公用企业经营绩效的影响进行实证分析;最后,提出研究结论和管理建议。
This paper evaluates the operation status of urban public enterprises scientifically and comprehensively, and analyzes the performance situation quantitatively. It can not only enrich the content of urban public enterprise management theory, but also have important theoretical and practical significance on deepening market-oriented reform of urban public enterprise and promoting the development of urban public utilities. Based on the research of scholars at home and abroad and the actual situation of our country’s economy, the paper evaluates and analyzes operating performance of urban public enterprises comprehensively. It provides theoretical support and practical information to improve the performance level of urban public enterprises.
Full text is divided into seven chapters, as follows:
Introduction and literature review. First, we introduce the research background, purpose, significance of paper, research framework, methods and techniques line used in this study. Second, we sort out and review the main literatures on performance evaluation of urban public enterprises. Third, we show the specificity and generality of performance evaluation of urban public enterprise which laid the foundation for further study.
The theory and method of performance evaluation of urban public enterprise. First, this chapter defines the meaning of performance evaluation of urban public enterprise and describes the main content of the elements of performance evaluation, evaluation procedures and evaluation functions. Second, this paper describes the theoretical basis of performance evaluation of urban public enterprise, and introduces basic ideas and theoretical development of performance evaluation theory of urban public enterprise such as enterprise value theory, target management theory, systems management theory, contingency management theory, control management theory and stakeholder management theory. Third, it introduces the quantitative analysis method used in the papers briefly which are factor analysis, cluster analysis, discriminant analysis, data envelopment analysis and panel data model. They provide technical support to analyze operating performance of urban public enterprises systematically and comprehensively.
Construct index system of performance evaluation of urban public enterprises. First, this paper points out that we should establish the index system of urban public enterprises performance evaluation according to the principles of the basic of benefit evaluation, scientific, hierarchical, operability, comprehensive and importance. Second, according to the certain period of comprehensive performance, this chapter proposes the overall frame of performance evaluation index system of urban public enterprises from the five aspects of profitability, solvency, operation, internal management and social benefits creation. Third, considering the various factors which are affect operating results of urban public enterprises, we select the index which are included return rate of total assets, main operation profit rate, rate of profit based on the cost of production and expenses, ratio of cash to current liabilities, debt-to-asset ratio, liquidity ratio, total asset turnover, accounts receivable turnover, total assets growth rate, per capita profits, completion rate, equipment new coefficients, social contribution rates, jobs rate and environmental capital expenditure ratio to build performance evaluation index system.
Identify impact factors and corporate diversity of operating performance of urban public enterprises. First of all, combined with the constructed performance evaluation index system of urban public enterprises, this paper uses factor analysis to identify five factors affecting performance which are profitability factor, debt factors, operating factor, internal management factors and social benefits factors, and finds that they can have an important role to improve the operating performance of enterprises. Secondly, according to the main factors identified by cluster analysis, we plot out category of urban public enterprise. The results show that the selected companies can be divided into two major categories of good operating performance and poor operating performance. Finally, based on the classification of enterprises category, the chapter constructs the function of classification of enterprises category using discriminant analysis and provides the standards of division of state of enterprises performance.
Analyze the dynamic changes of the overall technical efficiency and total factor productivity of the urban public enterprises and discusses the effect of external economic environment on operating performance. Firstly, this chapter used the DEA method to measure change of the overall technical efficiency of the performance of urban public enterprise, and overall technical efficiency is decomposed into pure technical efficiency and scale efficiency to analyze the main elements of overall technical efficiency, giving the direction and recommendations of efficiency improvement. The one hand, enterprises can reduce costs to improve enterprise profit margin. On the other hand, enterprises should use of advanced information technology to improve asset management capabilities, and change the mode changes from extensive to intensive to improve the core competitiveness of company. Secondly, this chapter analyzes the dynamic change features of total factor productivity of urban public enterprises, and total factor productivity is decomposed into technical efficiency and technological progress. Study finds that urban public enterprises still needs to strengthen the optimized resource allocation to improve the overall performance level. Finally, on this basis, we also analyzed the effect of external economic environment to the efficiency of urban public enterprises. Indicators such as economic structure, market-oriented, level of industrialization, technological progress, and cost price have a major impact on enterprise performance. Adaptation to external environment change apace is the necessary condition that the enterprises can improve the corporate profitability, maintain healthy and steady development.
Conclusion and prospects of the study. This paper evaluates the performance of urban public enterprises comprehensively, and finds that the level of urban public enterprise performance can be improved. There is need to innovate management manner and business concepts of urban public enterprise. For the conclusion of the study, this paper proposed five measures: Urban public enterprises should strengthen internal controls and reduce operating costs and expenses further; Make full use of advanced technology and build technology innovation system; Speed up the training of technological and economic talented people, reserve human resources to build the core competitiveness of enterprises; Ensure that city public enterprise management mode adapting to the change of external economic environment; Deepen the city public enterprise reform which core is the property rights system, and establish a modern enterprise management mechanism. Finally, based on the limitations of this study, we point out the direction of future research.
论文首先对国内外学者的相关研究成果进行梳理和评述;其次,阐述城市公用企业经营绩效评价的涵义、构成要素、基本程序与功能,论述城市公用企业经营绩效评价的理论依据与研究方法,形成城市公用企业经营绩效评价问题的研究框架;第三,阐述城市公用企业经营绩效评价指标体系建立的基本原则,构建城市公用企业经营绩效评价的指标体系;第四,运用因子分析法识别出经营绩效的影响因子,根据主要影响因子通过聚类分析方法对城市公用企业进行类别划分,进而使用判别分析方法构建城市公用企业类别划分函数,为城市公用企业经营绩效状况的划分提供判别标准;第五,运用数据包络分析方法,从整体技术效率与全要素生产率的角度,分析城市公用企业经营绩效的动态变化特征,并且通过面板数据模型对经济结构、市场化程度、工业化水平、技术进步、价格水平等外部环境因素对城市公用企业经营绩效的影响进行实证分析;最后,提出研究结论和管理建议。
This paper evaluates the operation status of urban public enterprises scientifically and comprehensively, and analyzes the performance situation quantitatively. It can not only enrich the content of urban public enterprise management theory, but also have important theoretical and practical significance on deepening market-oriented reform of urban public enterprise and promoting the development of urban public utilities. Based on the research of scholars at home and abroad and the actual situation of our country’s economy, the paper evaluates and analyzes operating performance of urban public enterprises comprehensively. It provides theoretical support and practical information to improve the performance level of urban public enterprises.
Full text is divided into seven chapters, as follows:
Introduction and literature review. First, we introduce the research background, purpose, significance of paper, research framework, methods and techniques line used in this study. Second, we sort out and review the main literatures on performance evaluation of urban public enterprises. Third, we show the specificity and generality of performance evaluation of urban public enterprise which laid the foundation for further study.
The theory and method of performance evaluation of urban public enterprise. First, this chapter defines the meaning of performance evaluation of urban public enterprise and describes the main content of the elements of performance evaluation, evaluation procedures and evaluation functions. Second, this paper describes the theoretical basis of performance evaluation of urban public enterprise, and introduces basic ideas and theoretical development of performance evaluation theory of urban public enterprise such as enterprise value theory, target management theory, systems management theory, contingency management theory, control management theory and stakeholder management theory. Third, it introduces the quantitative analysis method used in the papers briefly which are factor analysis, cluster analysis, discriminant analysis, data envelopment analysis and panel data model. They provide technical support to analyze operating performance of urban public enterprises systematically and comprehensively.
Construct index system of performance evaluation of urban public enterprises. First, this paper points out that we should establish the index system of urban public enterprises performance evaluation according to the principles of the basic of benefit evaluation, scientific, hierarchical, operability, comprehensive and importance. Second, according to the certain period of comprehensive performance, this chapter proposes the overall frame of performance evaluation index system of urban public enterprises from the five aspects of profitability, solvency, operation, internal management and social benefits creation. Third, considering the various factors which are affect operating results of urban public enterprises, we select the index which are included return rate of total assets, main operation profit rate, rate of profit based on the cost of production and expenses, ratio of cash to current liabilities, debt-to-asset ratio, liquidity ratio, total asset turnover, accounts receivable turnover, total assets growth rate, per capita profits, completion rate, equipment new coefficients, social contribution rates, jobs rate and environmental capital expenditure ratio to build performance evaluation index system.
Identify impact factors and corporate diversity of operating performance of urban public enterprises. First of all, combined with the constructed performance evaluation index system of urban public enterprises, this paper uses factor analysis to identify five factors affecting performance which are profitability factor, debt factors, operating factor, internal management factors and social benefits factors, and finds that they can have an important role to improve the operating performance of enterprises. Secondly, according to the main factors identified by cluster analysis, we plot out category of urban public enterprise. The results show that the selected companies can be divided into two major categories of good operating performance and poor operating performance. Finally, based on the classification of enterprises category, the chapter constructs the function of classification of enterprises category using discriminant analysis and provides the standards of division of state of enterprises performance.
Analyze the dynamic changes of the overall technical efficiency and total factor productivity of the urban public enterprises and discusses the effect of external economic environment on operating performance. Firstly, this chapter used the DEA method to measure change of the overall technical efficiency of the performance of urban public enterprise, and overall technical efficiency is decomposed into pure technical efficiency and scale efficiency to analyze the main elements of overall technical efficiency, giving the direction and recommendations of efficiency improvement. The one hand, enterprises can reduce costs to improve enterprise profit margin. On the other hand, enterprises should use of advanced information technology to improve asset management capabilities, and change the mode changes from extensive to intensive to improve the core competitiveness of company. Secondly, this chapter analyzes the dynamic change features of total factor productivity of urban public enterprises, and total factor productivity is decomposed into technical efficiency and technological progress. Study finds that urban public enterprises still needs to strengthen the optimized resource allocation to improve the overall performance level. Finally, on this basis, we also analyzed the effect of external economic environment to the efficiency of urban public enterprises. Indicators such as economic structure, market-oriented, level of industrialization, technological progress, and cost price have a major impact on enterprise performance. Adaptation to external environment change apace is the necessary condition that the enterprises can improve the corporate profitability, maintain healthy and steady development.
Conclusion and prospects of the study. This paper evaluates the performance of urban public enterprises comprehensively, and finds that the level of urban public enterprise performance can be improved. There is need to innovate management manner and business concepts of urban public enterprise. For the conclusion of the study, this paper proposed five measures: Urban public enterprises should strengthen internal controls and reduce operating costs and expenses further; Make full use of advanced technology and build technology innovation system; Speed up the training of technological and economic talented people, reserve human resources to build the core competitiveness of enterprises; Ensure that city public enterprise management mode adapting to the change of external economic environment; Deepen the city public enterprise reform which core is the property rights system, and establish a modern enterprise management mechanism. Finally, based on the limitations of this study, we point out the direction of future research.
引文
[1]彼得.F.德鲁克.李焰,江娅译.公司绩效测评[M].北京:中国人民大学出版社,1999.
[2]陈柯.企业战略成本管理研究[M].北京:中国财政经济出版社, 2001.
[3]蔡莉,郑美群.中、美企业经营绩效评价的演进及比较研究[J].经济纵横,2003,(9).
[4]财政部统计评价司.企业绩效评价问答[M].北京:经济科学出版社,1999.
[5]崔竹.市政公用事业市场化的理论基础[J].中共中央党校,2006,(5).
[6]崔惠民.规制与竞争—我国公用事业民营化问题与对策研究[J].经济问题探索,2009,(7).
[7]戴学锋.旅游上市公司经营情况分析[J].旅游学刊,2000,(1).
[8]丹尼尔·A·雷恩.李柱流等译.管理思想的演变[M].北京:中国社会科学出版社,1997.
[9]丹尼尔·F史普博.余晖等译.管制与市场[M].上海:上海三联书店,上海人民出版社,1999.
[10]金三林.公用事业改革的国际经验及启示[J].中国城市经济,2008,(6).
[11]冯春丽,李正伦.企业价值评估与投资决策[M].广东:中山大学出版社,2004.
[12]龚锋.中国城市公用事业经营绩效实证研究[D].武汉:武汉大学,2005.
[13]高旺.西方国家公用事业民营化改革的经验及其对我国的启示[J].经济社会体制比较, 2006,(6).
[14]候晋,朱磊.我国保险公司经营效率的非寿险实证分析[J].南开经济研究,2004,(4).
[15]何晓群.现代统计分析方法与应用[M].北京:中国人民大学出版社,1998.
[16]纪宣明,陈似海.公用事业类上市公司经营绩效的实证分析与评价[J].宏观经济研究,2004,(8).
[17]姜灵敏.层次分析法在商业银行经营绩效综合评价中的应用[J].统计与信息论坛, 2002,(2).
[18]贾生华,陈宏辉.基于利益相关者共同参与的战略性环境管理[J].科学学研究,2002a, (2) .
[19]贾生华,陈宏辉.利益相关者的界定方法述评[J].外国经济与管理,2002b, (5).
[20]荆新,刘美云.财务分析学[M].北京:经济科学出版社,2000.
[21]李陈华,张伟.企业规模VS效率:对中国保险企业的DEA经验研究[J].系统工程,2005,(9).
[22]李海岩,宋葛龙.城市公用事业市场化改革的观察与思考[J].经济研究参考,2005,(10).
[23]李克成.国内寿险公司经营效率的实证分析[J].保险研究,2005,(2).
[24]李录堂.管理学原理[M].陕西:陕西人民出版社,1998.
[25]李智,狄剑英,孙笑微.应用平衡计分卡对供水企业进行绩效评估[J].供水技术,2009,(2).
[26]李军农.上市公司经营绩效评价研究[D].武汉:武汉大学,2004.
[27]李雨田.企业价值研究[D].武汉:武汉理工大学,2003.
[28]李子奈,叶阿忠.高级计量经济学[D].清华大学出版社,2000.
[29]刘戒骄.城市公用事业的放松管制与管制改革[J].改革,2000,(6).
[30]刘戒骄.我国公用事业运营和监督改革研究[J].中国工业经济,2006,(9).
[31]刘亚莉.自然垄断企业利益相关者导向的综合绩效评价研究[J].管理评论,2003,(12).
[32]路易斯·普特曼,兰德尔·克罗茨纳.企业的经济性质[M].上海:上海财经大学出版社,2000.
[33]刘立秋,赵黎明,段二丽.我国旅游上市公司经济效益评价[J].旅游学刊,2007,(4).
[34]连升.2002年-2004年沪市电力企业效率评价[J].生产力研究,2006,(12).
[35]罗飞.成本会计[M].北京:高等教育出版社,2000.
[36]罗明,于明.基于Web的集成化动态企业绩效评价系统框架[J].计算机集成制造系统,2004,(10).
[37]励效杰.关于我国水业企业生产效率的实证分析[J].南方经济,2007,(2).
[38]楼旭明,窦彩兰,汪贵浦.基于DEA的中国电力改革绩效相对有效性评价[J].当代财经,2006,(4).
[39]马树才,袁国敏,韩云虹.公用事业改革的方向与对策[J].辽宁大学学报,2000,(5).
[40]马璐.企业战略性绩效评价体系研究[M].北京:经济管理出版社,2004.
[41]孟建民.中国企业效绩评价[M].北京:中国财政经济出版社,2002.
[42]孟川瑾,邢斐,陈禹.基于DEA分析的房地产企业效率评价[J].管理评论,2008,(7).
[43]聂莉萍,毛定祥.我国商业银行竞争能力统计分析[J].商业研究,2004,(24).
[44]屈小娥.中国省级全要素能源效率变动分解——基于Mamquist指数的实证研究[J].数量经济技术经济研究,2009,(8).
[45]沈艺峰,林志扬.相关利益者理论评析[J].经济管理,2001,(8).
[46]孙学玉,周义程.公用事业:概念与范围的厘定[J].江苏社会科学,2007,(6).
[47]世界银行著.毛晓威等译.1994年世界发展报告[M].北京:中国财政经济出版社,1994.
[48]施蒂格勒.产业组织和政府管制[M].上海:三联书店上海分店出版社,1989.
[49]唐霞.我国旅游上市公司股权结构和经营绩效实证研究[J].旅游科学,2006,(2).
[50]王斌.中国保险业市场结构与绩效关系分析[J].上海金融,2002,(10).
[51]王光甫,勒钟,王筝.企业战略管理[M].北京:中国财政经济出版社,2000.
[52]王化成,刘俊勇.企业业绩评价模式研究——兼论中国企业业绩评价模式选择[J].管理世界,2004,(4).
[53]王俊飚.基于投资者视角的上市公司经营绩效评价[D].山西:山西大学,2008.
[54]王峻惠,张月.不同类型旅游上市公司业绩差异分析[J].重庆工商大学学报,2004,(6).
[55]王烨.浅谈平衡计分卡在地铁运营企业绩效考核中的运用[J].现代城市轨道交通,2007,(3).
[56]王勇,许庆瑞.以战略为中心的业绩评价理论框架研究[J].科研管理, 2001, (5).
[57]魏明,夏立均.我国自然垄断行业绩效评价体系探讨[J].理论导刊,2004,(10).
[58]魏政文,王晓芳,蔡庆周.公用事业网络接入定价政策比较研究[J].价格理论与实践,2003,(8).
[59]魏权龄.评价相对有效性的DEA方法—运筹学的新领域[M].北京:中国人民大学出版社,1988.
[60]肖兴志,陈艳丽.公用事业民营化改革:理论基础与政策选择[J].经济社会体制比较,2004,(4).
[61]俢国英,于渤.双重垄断下的城市公用事业规制目标选择[J].技术经济,2008,(2).
[62]许晓雯,时鹏将.基于DEA和SFA的我国商业银行效率研究[J].数理统计与管理,2006,(1).
[63]许激.效率管理:现代管理理论的统一[M].经济管理出版社,2004.
[64]许一.目标管理理论述评[J].外国经济与管理,2006,(9).
[65]姚念衡,屈晓婷,杨杨.国有企业绩效评价方法的中外比较研究[J].企业管理,2006,(4).
[66]姚炜.权变管理理论[M].苏州:苏州大学,2003.
[67]于良春,鞠源.垄断与竞争:中国银行业改革与发展[J].经济研究,1999(8).
[68]于良春,杨淑云,于华阳.中国电力产业规制改革及其绩效的实证分析[J].经济与管理研究,2006,(10).
[69]于秀林,任雪松.多元统计分析[M].北京:中国统计出版社,1999.
[70]杨学军.我国公用事业市场化改革存在的主要问题及对策[J].经济纵横,2008,(2).
[71]杨学锋.中国商业银行经营绩效评价体系研究[D].武汉:华中科技大学,2006.
[72]杨思远,朱军.城市公交客车系统绩效评估的研究[J].自然杂志,1997,(10).
[73]杨红丽.从企业绩效评价指标体系的历史演进看发展趋势[J].经济视角,2007(2).
[74]约翰·克劳奈维根.交易成本经济学及其超越[M].上海:上海财经大学出版社,2002.
[75]约翰·伊特韦尔等编.新帕尔格雷夫经济学大辞典(第三卷)[M].经济科学出版社,1996.
[76]张蕊.企业经营业绩平价理论与方法的变革[J].会计研究,2001,(12).
[77]张健华.我国商业银行效率研究的DEA方法及1997一2001年效率的实证分析[J].金融研究, 2003a,(3).
[78]张建华.我国商业银行的X一效率分析[J].金融研究,2003b,(6).
[79]张少勤.城市轨道交通运营绩效指标构建和实践途径探析[J].上海质量,2007,(9).
[80]张萧云.平衡记分卡在商业银行绩效评价管理中的应用[J].华北金融,2005,(4).
[81]张维迎.博弈论与信息经济学[M].上海:上海三联出版社,1996.
[82]赵旭.国有商业银行效率的实证分析[J].经济科学,2000,(6).
[83]赵旭.关于中国保险公司市场行为与市场绩效的实证分析[J].经济评论,2003,(4).
[84]赵旭,周军民.商业银行效率的国际比较研究[J].云南财贸学院学报,2001,(6).
[85]邹广平.城市公用事业管理经营机制[J].城市发展研究,1996,(6).
[86]周明,赵炜,王鹏,李庚银.供电企业运营绩效评估的层次化标尺竞争模型及方法[J].电力系统自动化,2008,(4).
[87]周令,张金松,刘茜.中国供水企业绩效评价系统研究[J].中国给水排水,2006,(2).
[88]朱建平,殷瑞飞.SPSS在统计分析中的应用[M].北京:清华大学出版社,2007.
[1] Augustyn M.M. and Knowles T. Performance of Tourism Partnerships: A Focus on York [J]. Tourism Management, 21 (2000): 341-351.
[2] Anthony R.N. Planning and Control System: A Framework for Analysis [M]. Hard Business School, Boston, 1965.
[3] Ansoff I. Corporate Strategy [M]. McGraw Hill, New York, 1965.
[4] Bacidore J.M., Boquist J.A., Milbourn T.T. and Thakor A.V. The search for the best financial performance measure [J]. Financial Analysts Journal, 1997, 53: 11-20.
[5] Baumol P. Concentration and Other Determinants of Bank Profitability in Europe, North America and Australia [J]. Journal of Banking and Finance, 1982, 13: 65-80.
[6] Baumol W.J. On the Paper Cost Tests for Natural Monopoly in a MultiproductIndustry [J]. American Economic Review, 1977, 67: 809-822.
[7] Berger A.N. Humphrey D B. Efficiency of Financial Institutions: International Survey and Directions for Future Research [J]. European Journal of Operational Research, Special Issue, 1997.
[8] Bititci U.S. Dynamics of Performance Measurement Systems [J]. International Journal of Operation Management, 1998, 20 (6): 692-704.
[9] Banker R.D, Charnes A and Cooper W.W. Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis. Management Science, 1984, 30(9): 1078-1092.
[10] Bose R. Understanding Management Data Systems for Enterprise Performance Management [J]. Network World, 2006, (23): 43-45.
[11] Cavallo L. and Rossi S.P.S. Scale and Scope Economies in the European Banking Systems [J]. Journal of Multinational Financial Management, 2001, 11(4-5): 515-531.
[12] Cervero R. Cost and Performance Effects of Transit Operating Subsidies in the United States [J]. International Journal of Transport Economics X, 1983, 3: 534-562.
[13] Charnes A, Cooper W.W. and Rhodes E. Measuring the Efficiency of Decision Making Units [J]. European Journal of Operational Research, 1978, 2: 429-444.
[14] Chenhall R. and Langfield-Smith k. Factors Influencing the Role of Management Accounting in the Development of Performance Measures within Organizational Change Programs [J]. Management Accounting Research, 1998, 9(4): 361-386.
[15] Cross K. and Lyhch R. Tailoring Performance Measures to Suit Your Business [J]. Journal of Accounting and EDP, 1990, 6(1): 17-25.
[16] Cummins J. and Zi H. Comparisons of Frontier Efficiency Methods: An Application to the US Life Insurance Industry [J]. Journal of Productivity Analysis, 1998, 10: 131-152.
[17] Cummins J., Tennyson S. and Weiss M. Consolidation and Efficiency in the US Life Insurance Industry [J]. Journal of Banking and Finance, 1999, 23: 325-357.
[18] Charnes A, Cooper W.W. and Rhodes E. Measuring the Efficiency of Decision Making Units. European Journal of Operational Research, 1978, 2: 429-444.
[19] Charnes A, Cooper W.W. Programming with linear fractional functions, Naval Research Logistics Quarterly, 1962, 9: 181–186.
[20] Coelli T. A Guide to DEAP Vesrion2.1: A Data EnveloPment Analysis (Computer) Program, CEAP Working Paper, 1996, 08.
[21] Cook W.D., Kress M. and Seiford L M. Prioritization Models for Frontier Decision Making Units in DEA [J]. European Journal of Operation Research, 1992, (59):319-323.
[22] Eccles R.G. The Performance Measurement Manifesto [J]. Harvard Business Review, 1991, 69(January-February): 131-137.
[23] Fare R., Grosskopf S., Norris, M., and Zhang Z. Productivity Growth, Technical Progress, and Efficiency Change in Industrialized Countries [J]. American Economic Review 1994, 84: 66-83.
[24] Fernandes B.H.R., Mills J.F. and Fleury M.T.L. Resources that Drive Performance: An Empirical Investigation [J]. International Journal of Productivity and Performance Management, 2005, 54(5/6): 340-354.
[25] Folan P. and Browen J. Development of an Extended Enterprise Performance Measurement System: Produetion [J]. Planning & Control 2005, (16): 537.
[26] Friedlob G.T.Essentials of Corporate Performance Measurement [M]. John Wiley&Sons, 2005
[27] Fitzgerald L. and Storbeck J.E. Pluralistic Views of Performance [J]. Management Decision, 2003, 41(8): 741-750.
[28] Fong G. and Vasicek O.A. A Multidimensional Framework for Risk Analysis [J]. Financial Analysis Journal, 1997, 17: 51-57.
[29] Gardner L.A. and Grace M.F. X-efficiency in the US Life Insurance Industry [J]. Journal Banking and Finance, 1993, 17: 410- 497.
[30] Hardwick P. Measuring Cost Inefficiency in the UK Life Insurance Industry [J]. Applied Financial Economics, 1997, 7: 37-44.
[31] Hassanein A.A.G. and Khalifa R.A. Financial and Operational Performance Indicators Applied to Public and Private Water and Wastewater Utilities [J]. Engineering, Construction and Architectural Management, 2007, 14(5): 479-492.
[32] He Y.Q., Tian Z.L. and Chen Y. Performance Implications of Nonmarket Strategy in China [J]. Asia Pacific Journal of Management, 2007, 24(2): 151-169.
[33] Hisnanicka J.J. and Kymn K.O. Modeling Economies of Scale: the Case of US Electric, Power Companies [J]. Energy Economics, 1999, 21: 225-237.
[34] Hotelling H. Differential Equations Subject to Error and Population Estimates [J].Journal of the American Statistical Association, 1927, 22(159): 283-314.
[35] Jayawardena C. and Ramajeesingh D. Performance of Tourism Analysis: A Caribbean Perspective [J]. International Journal of Contemporary Hospitality Management, 2003, 15 (3): 176-179.
[36] Kaiser, H.F. An Index of Factorial Simplicity [J]. Pschometrika, 1974, 39: 31-36.
[37] Kaplan R.S. and Norton D.P. 1992. The Balanced Scorecard-Measures that Drive Performance [J]. Harvard Business Review, 1992, (January-February): 71-79.
[38] Keegan D.P., Eiler R.G. and Jones C.R. Are Your Performance Measures Obsolete? [J]. Management Accounting, 1989, 70: 45–50.
[39] Levaggi R. Parametric and Nonparametric Approach to Efficiency: The Case of Urban Transport in Italy [J]. Studi-Economici, 1994, 49 (53): 67-88.
[40] Makelainen E. Economic Value Added as a Management Tool [R]. Stem Stewart & Company, 1998.
[41] Meador J.W., Ryan H.E. and Sehellhorn C.D. Product Focus versus Diversification: Estimates of X-efficiency for the US Life Insurance Industry [J]. Performance of Financial Institutions, 2000, 175-199.
[42] Mclnnes J.M. Financial Control Systems for Multi-national Operations: An Empirical Investigation [J]. Journal of International Business Studies, 1971, Fal1: 11-21.
[43] Modigliani F. and Miller M. The Cost of Capital, Corporation Finance and the Theory of Investment [J]. American Economic Review, 1958, 48 (3): 261–297.
[44] Murphy K.J. Corporate Performance and Managerial Renuneration: An Empirical Analysis [J]. Journal of Accounting and Economics, 1996, (7).
[45] Neely A., Bourne M., Mills J., Platts K. and Richards H. Getting the Measure of Your Business [M]. Cambridge University Press, 2002.
[46] Neely A., Gregory M. and Platts K. Performance Measurement System Design: A Literature Review and Research Agend [J]. International Journal of Operations and Produetion Management, 1995, (15).
[47] Nolan J.F. Determinants of Productive Efficiency in Urban Transit [J]. Logistics and Transportation Review, 1996, 32(3): 319-342.
[48] Odiorne G.S. Management by Objectives: A System of Managerial Leadership [M]. Marshfield, Massachusetts: Pitman Press, 1965: 26.
[49] Persen W. and Lessig V. Evaluating the Financial Performance of OverseasOperations [R]. Financial Executives Research Foundation of the Financial Executives Institute, 1979.
[50] Pi L. and Timme S.G. Corporate Control and Bank Efficiency [J]. Journal of Banking and Finance, 1993, 20(2-3): 515-530.
[51] Pollitt M.G. Technical Efficiency in Electrical Power Plants [R]. Cambridge Working Papers in Economics 9422, Faculty of Economics (formerly DAE), University of Cambridge, 1995, Revised.
[52] Pollitt M.G., Newbery D.M. and Jamasb T. Core Indicators for Determinants and Performance of Electricity Sector in Developing Countries [R]. CMI working paper, 2004.
[53] Ramos-Real F.J., Tovar B., Iootty M., de Almeida E.F. and Pinto Jr. H.Q. The Evolution and Main Determinants of Productivity in Brazilian Electricity Distribution 1998–2005: An Empirical Analysis [J]. Energy Economics, 2009, 31: 298–305.
[54] Salwani M.I., Marthandan G., Norzaidi M.D. and Chong S.C. E-commerce Usage and Business Performance in the Malaysian Tourism Sector: Empirical Analysis [J]. Information Management & Computer Security, 2009, 17(2): 166-185.
[55] Sherman H.D. and Gold F. Bank Branch Operating Efficiency: Evaluation with Data Envelopment Analysis [J]. Journal of Banking and Finance1, 1985: 297-315.
[56] Spearman, C. General Intelligence, Objectively Determined and Measured [J]. American Journal of Psychology, 1904, 15: 201-293.
[57] Simons R. Performance Measurement and Control Systems for Implementing Strategy [M]. Prentice-Hall Inc, 2000.
[58] Shaffer B., Quasney T. and Grimm C. Firm Level Performance Implications of Nonmarket Actions [J]. Business& Society, 2000, 39(2): 126-143.
[59] Thanassoulis E. The Use of Data Envelopment Analysis in the Regulation of UK Water Utilities: Water Distribution [J]. European Journal of Operational Research, 2000, 126(2): 436-453.
[60] Vicente P. and Torres L. Analysis of the Efficiency of Local Government Services Delivery: An Application to Urban Public Transport [J]. Transportation Research Part A, 2001, 35: 929-944.
[61] Weber, M. The Theory of Social and Economic Organization [M]. Trans. By T. Parsons, New York, The Free Press, 1947.
[62] Yu W., Jamasb T. and Pollitt M.G. Does Weather Explain Cost and Quality Performance? An Analysis of UK Electricity Distribution Companies [R]. Cambridge Working Papers in Economics 0858, Faculty of Economics, University of Cambridge, 2008.
[63] Yilmaz y. and Bititci U. Performance Measurement in the Value Chain: Manufacturing v. Tourism [J]. International Journal of Productivity and Performance Management, 2006, 55(5): 371-389.
[64] Zhang Y., Parker D. and Kirkpatrick C. Electricity Sector Reform in Developing Countries: An Econometric Assessment of the Effects of Privatization, Competition and Regulation [R]. Working Paper, The Center on Regulation and Competition, University of Manchester, 2002.
[65] Zhang Y., Parker, D. and Kirkpatrick C. Competition, Regulation and Privatization of Electricity Generation in Developing Countries: Does the Sequencing of the Reform matter [J]. Quarterly Review of Economics & Finance, 2005, 54 (2–3): 358-379.
[2]陈柯.企业战略成本管理研究[M].北京:中国财政经济出版社, 2001.
[3]蔡莉,郑美群.中、美企业经营绩效评价的演进及比较研究[J].经济纵横,2003,(9).
[4]财政部统计评价司.企业绩效评价问答[M].北京:经济科学出版社,1999.
[5]崔竹.市政公用事业市场化的理论基础[J].中共中央党校,2006,(5).
[6]崔惠民.规制与竞争—我国公用事业民营化问题与对策研究[J].经济问题探索,2009,(7).
[7]戴学锋.旅游上市公司经营情况分析[J].旅游学刊,2000,(1).
[8]丹尼尔·A·雷恩.李柱流等译.管理思想的演变[M].北京:中国社会科学出版社,1997.
[9]丹尼尔·F史普博.余晖等译.管制与市场[M].上海:上海三联书店,上海人民出版社,1999.
[10]金三林.公用事业改革的国际经验及启示[J].中国城市经济,2008,(6).
[11]冯春丽,李正伦.企业价值评估与投资决策[M].广东:中山大学出版社,2004.
[12]龚锋.中国城市公用事业经营绩效实证研究[D].武汉:武汉大学,2005.
[13]高旺.西方国家公用事业民营化改革的经验及其对我国的启示[J].经济社会体制比较, 2006,(6).
[14]候晋,朱磊.我国保险公司经营效率的非寿险实证分析[J].南开经济研究,2004,(4).
[15]何晓群.现代统计分析方法与应用[M].北京:中国人民大学出版社,1998.
[16]纪宣明,陈似海.公用事业类上市公司经营绩效的实证分析与评价[J].宏观经济研究,2004,(8).
[17]姜灵敏.层次分析法在商业银行经营绩效综合评价中的应用[J].统计与信息论坛, 2002,(2).
[18]贾生华,陈宏辉.基于利益相关者共同参与的战略性环境管理[J].科学学研究,2002a, (2) .
[19]贾生华,陈宏辉.利益相关者的界定方法述评[J].外国经济与管理,2002b, (5).
[20]荆新,刘美云.财务分析学[M].北京:经济科学出版社,2000.
[21]李陈华,张伟.企业规模VS效率:对中国保险企业的DEA经验研究[J].系统工程,2005,(9).
[22]李海岩,宋葛龙.城市公用事业市场化改革的观察与思考[J].经济研究参考,2005,(10).
[23]李克成.国内寿险公司经营效率的实证分析[J].保险研究,2005,(2).
[24]李录堂.管理学原理[M].陕西:陕西人民出版社,1998.
[25]李智,狄剑英,孙笑微.应用平衡计分卡对供水企业进行绩效评估[J].供水技术,2009,(2).
[26]李军农.上市公司经营绩效评价研究[D].武汉:武汉大学,2004.
[27]李雨田.企业价值研究[D].武汉:武汉理工大学,2003.
[28]李子奈,叶阿忠.高级计量经济学[D].清华大学出版社,2000.
[29]刘戒骄.城市公用事业的放松管制与管制改革[J].改革,2000,(6).
[30]刘戒骄.我国公用事业运营和监督改革研究[J].中国工业经济,2006,(9).
[31]刘亚莉.自然垄断企业利益相关者导向的综合绩效评价研究[J].管理评论,2003,(12).
[32]路易斯·普特曼,兰德尔·克罗茨纳.企业的经济性质[M].上海:上海财经大学出版社,2000.
[33]刘立秋,赵黎明,段二丽.我国旅游上市公司经济效益评价[J].旅游学刊,2007,(4).
[34]连升.2002年-2004年沪市电力企业效率评价[J].生产力研究,2006,(12).
[35]罗飞.成本会计[M].北京:高等教育出版社,2000.
[36]罗明,于明.基于Web的集成化动态企业绩效评价系统框架[J].计算机集成制造系统,2004,(10).
[37]励效杰.关于我国水业企业生产效率的实证分析[J].南方经济,2007,(2).
[38]楼旭明,窦彩兰,汪贵浦.基于DEA的中国电力改革绩效相对有效性评价[J].当代财经,2006,(4).
[39]马树才,袁国敏,韩云虹.公用事业改革的方向与对策[J].辽宁大学学报,2000,(5).
[40]马璐.企业战略性绩效评价体系研究[M].北京:经济管理出版社,2004.
[41]孟建民.中国企业效绩评价[M].北京:中国财政经济出版社,2002.
[42]孟川瑾,邢斐,陈禹.基于DEA分析的房地产企业效率评价[J].管理评论,2008,(7).
[43]聂莉萍,毛定祥.我国商业银行竞争能力统计分析[J].商业研究,2004,(24).
[44]屈小娥.中国省级全要素能源效率变动分解——基于Mamquist指数的实证研究[J].数量经济技术经济研究,2009,(8).
[45]沈艺峰,林志扬.相关利益者理论评析[J].经济管理,2001,(8).
[46]孙学玉,周义程.公用事业:概念与范围的厘定[J].江苏社会科学,2007,(6).
[47]世界银行著.毛晓威等译.1994年世界发展报告[M].北京:中国财政经济出版社,1994.
[48]施蒂格勒.产业组织和政府管制[M].上海:三联书店上海分店出版社,1989.
[49]唐霞.我国旅游上市公司股权结构和经营绩效实证研究[J].旅游科学,2006,(2).
[50]王斌.中国保险业市场结构与绩效关系分析[J].上海金融,2002,(10).
[51]王光甫,勒钟,王筝.企业战略管理[M].北京:中国财政经济出版社,2000.
[52]王化成,刘俊勇.企业业绩评价模式研究——兼论中国企业业绩评价模式选择[J].管理世界,2004,(4).
[53]王俊飚.基于投资者视角的上市公司经营绩效评价[D].山西:山西大学,2008.
[54]王峻惠,张月.不同类型旅游上市公司业绩差异分析[J].重庆工商大学学报,2004,(6).
[55]王烨.浅谈平衡计分卡在地铁运营企业绩效考核中的运用[J].现代城市轨道交通,2007,(3).
[56]王勇,许庆瑞.以战略为中心的业绩评价理论框架研究[J].科研管理, 2001, (5).
[57]魏明,夏立均.我国自然垄断行业绩效评价体系探讨[J].理论导刊,2004,(10).
[58]魏政文,王晓芳,蔡庆周.公用事业网络接入定价政策比较研究[J].价格理论与实践,2003,(8).
[59]魏权龄.评价相对有效性的DEA方法—运筹学的新领域[M].北京:中国人民大学出版社,1988.
[60]肖兴志,陈艳丽.公用事业民营化改革:理论基础与政策选择[J].经济社会体制比较,2004,(4).
[61]俢国英,于渤.双重垄断下的城市公用事业规制目标选择[J].技术经济,2008,(2).
[62]许晓雯,时鹏将.基于DEA和SFA的我国商业银行效率研究[J].数理统计与管理,2006,(1).
[63]许激.效率管理:现代管理理论的统一[M].经济管理出版社,2004.
[64]许一.目标管理理论述评[J].外国经济与管理,2006,(9).
[65]姚念衡,屈晓婷,杨杨.国有企业绩效评价方法的中外比较研究[J].企业管理,2006,(4).
[66]姚炜.权变管理理论[M].苏州:苏州大学,2003.
[67]于良春,鞠源.垄断与竞争:中国银行业改革与发展[J].经济研究,1999(8).
[68]于良春,杨淑云,于华阳.中国电力产业规制改革及其绩效的实证分析[J].经济与管理研究,2006,(10).
[69]于秀林,任雪松.多元统计分析[M].北京:中国统计出版社,1999.
[70]杨学军.我国公用事业市场化改革存在的主要问题及对策[J].经济纵横,2008,(2).
[71]杨学锋.中国商业银行经营绩效评价体系研究[D].武汉:华中科技大学,2006.
[72]杨思远,朱军.城市公交客车系统绩效评估的研究[J].自然杂志,1997,(10).
[73]杨红丽.从企业绩效评价指标体系的历史演进看发展趋势[J].经济视角,2007(2).
[74]约翰·克劳奈维根.交易成本经济学及其超越[M].上海:上海财经大学出版社,2002.
[75]约翰·伊特韦尔等编.新帕尔格雷夫经济学大辞典(第三卷)[M].经济科学出版社,1996.
[76]张蕊.企业经营业绩平价理论与方法的变革[J].会计研究,2001,(12).
[77]张健华.我国商业银行效率研究的DEA方法及1997一2001年效率的实证分析[J].金融研究, 2003a,(3).
[78]张建华.我国商业银行的X一效率分析[J].金融研究,2003b,(6).
[79]张少勤.城市轨道交通运营绩效指标构建和实践途径探析[J].上海质量,2007,(9).
[80]张萧云.平衡记分卡在商业银行绩效评价管理中的应用[J].华北金融,2005,(4).
[81]张维迎.博弈论与信息经济学[M].上海:上海三联出版社,1996.
[82]赵旭.国有商业银行效率的实证分析[J].经济科学,2000,(6).
[83]赵旭.关于中国保险公司市场行为与市场绩效的实证分析[J].经济评论,2003,(4).
[84]赵旭,周军民.商业银行效率的国际比较研究[J].云南财贸学院学报,2001,(6).
[85]邹广平.城市公用事业管理经营机制[J].城市发展研究,1996,(6).
[86]周明,赵炜,王鹏,李庚银.供电企业运营绩效评估的层次化标尺竞争模型及方法[J].电力系统自动化,2008,(4).
[87]周令,张金松,刘茜.中国供水企业绩效评价系统研究[J].中国给水排水,2006,(2).
[88]朱建平,殷瑞飞.SPSS在统计分析中的应用[M].北京:清华大学出版社,2007.
[1] Augustyn M.M. and Knowles T. Performance of Tourism Partnerships: A Focus on York [J]. Tourism Management, 21 (2000): 341-351.
[2] Anthony R.N. Planning and Control System: A Framework for Analysis [M]. Hard Business School, Boston, 1965.
[3] Ansoff I. Corporate Strategy [M]. McGraw Hill, New York, 1965.
[4] Bacidore J.M., Boquist J.A., Milbourn T.T. and Thakor A.V. The search for the best financial performance measure [J]. Financial Analysts Journal, 1997, 53: 11-20.
[5] Baumol P. Concentration and Other Determinants of Bank Profitability in Europe, North America and Australia [J]. Journal of Banking and Finance, 1982, 13: 65-80.
[6] Baumol W.J. On the Paper Cost Tests for Natural Monopoly in a MultiproductIndustry [J]. American Economic Review, 1977, 67: 809-822.
[7] Berger A.N. Humphrey D B. Efficiency of Financial Institutions: International Survey and Directions for Future Research [J]. European Journal of Operational Research, Special Issue, 1997.
[8] Bititci U.S. Dynamics of Performance Measurement Systems [J]. International Journal of Operation Management, 1998, 20 (6): 692-704.
[9] Banker R.D, Charnes A and Cooper W.W. Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis. Management Science, 1984, 30(9): 1078-1092.
[10] Bose R. Understanding Management Data Systems for Enterprise Performance Management [J]. Network World, 2006, (23): 43-45.
[11] Cavallo L. and Rossi S.P.S. Scale and Scope Economies in the European Banking Systems [J]. Journal of Multinational Financial Management, 2001, 11(4-5): 515-531.
[12] Cervero R. Cost and Performance Effects of Transit Operating Subsidies in the United States [J]. International Journal of Transport Economics X, 1983, 3: 534-562.
[13] Charnes A, Cooper W.W. and Rhodes E. Measuring the Efficiency of Decision Making Units [J]. European Journal of Operational Research, 1978, 2: 429-444.
[14] Chenhall R. and Langfield-Smith k. Factors Influencing the Role of Management Accounting in the Development of Performance Measures within Organizational Change Programs [J]. Management Accounting Research, 1998, 9(4): 361-386.
[15] Cross K. and Lyhch R. Tailoring Performance Measures to Suit Your Business [J]. Journal of Accounting and EDP, 1990, 6(1): 17-25.
[16] Cummins J. and Zi H. Comparisons of Frontier Efficiency Methods: An Application to the US Life Insurance Industry [J]. Journal of Productivity Analysis, 1998, 10: 131-152.
[17] Cummins J., Tennyson S. and Weiss M. Consolidation and Efficiency in the US Life Insurance Industry [J]. Journal of Banking and Finance, 1999, 23: 325-357.
[18] Charnes A, Cooper W.W. and Rhodes E. Measuring the Efficiency of Decision Making Units. European Journal of Operational Research, 1978, 2: 429-444.
[19] Charnes A, Cooper W.W. Programming with linear fractional functions, Naval Research Logistics Quarterly, 1962, 9: 181–186.
[20] Coelli T. A Guide to DEAP Vesrion2.1: A Data EnveloPment Analysis (Computer) Program, CEAP Working Paper, 1996, 08.
[21] Cook W.D., Kress M. and Seiford L M. Prioritization Models for Frontier Decision Making Units in DEA [J]. European Journal of Operation Research, 1992, (59):319-323.
[22] Eccles R.G. The Performance Measurement Manifesto [J]. Harvard Business Review, 1991, 69(January-February): 131-137.
[23] Fare R., Grosskopf S., Norris, M., and Zhang Z. Productivity Growth, Technical Progress, and Efficiency Change in Industrialized Countries [J]. American Economic Review 1994, 84: 66-83.
[24] Fernandes B.H.R., Mills J.F. and Fleury M.T.L. Resources that Drive Performance: An Empirical Investigation [J]. International Journal of Productivity and Performance Management, 2005, 54(5/6): 340-354.
[25] Folan P. and Browen J. Development of an Extended Enterprise Performance Measurement System: Produetion [J]. Planning & Control 2005, (16): 537.
[26] Friedlob G.T.Essentials of Corporate Performance Measurement [M]. John Wiley&Sons, 2005
[27] Fitzgerald L. and Storbeck J.E. Pluralistic Views of Performance [J]. Management Decision, 2003, 41(8): 741-750.
[28] Fong G. and Vasicek O.A. A Multidimensional Framework for Risk Analysis [J]. Financial Analysis Journal, 1997, 17: 51-57.
[29] Gardner L.A. and Grace M.F. X-efficiency in the US Life Insurance Industry [J]. Journal Banking and Finance, 1993, 17: 410- 497.
[30] Hardwick P. Measuring Cost Inefficiency in the UK Life Insurance Industry [J]. Applied Financial Economics, 1997, 7: 37-44.
[31] Hassanein A.A.G. and Khalifa R.A. Financial and Operational Performance Indicators Applied to Public and Private Water and Wastewater Utilities [J]. Engineering, Construction and Architectural Management, 2007, 14(5): 479-492.
[32] He Y.Q., Tian Z.L. and Chen Y. Performance Implications of Nonmarket Strategy in China [J]. Asia Pacific Journal of Management, 2007, 24(2): 151-169.
[33] Hisnanicka J.J. and Kymn K.O. Modeling Economies of Scale: the Case of US Electric, Power Companies [J]. Energy Economics, 1999, 21: 225-237.
[34] Hotelling H. Differential Equations Subject to Error and Population Estimates [J].Journal of the American Statistical Association, 1927, 22(159): 283-314.
[35] Jayawardena C. and Ramajeesingh D. Performance of Tourism Analysis: A Caribbean Perspective [J]. International Journal of Contemporary Hospitality Management, 2003, 15 (3): 176-179.
[36] Kaiser, H.F. An Index of Factorial Simplicity [J]. Pschometrika, 1974, 39: 31-36.
[37] Kaplan R.S. and Norton D.P. 1992. The Balanced Scorecard-Measures that Drive Performance [J]. Harvard Business Review, 1992, (January-February): 71-79.
[38] Keegan D.P., Eiler R.G. and Jones C.R. Are Your Performance Measures Obsolete? [J]. Management Accounting, 1989, 70: 45–50.
[39] Levaggi R. Parametric and Nonparametric Approach to Efficiency: The Case of Urban Transport in Italy [J]. Studi-Economici, 1994, 49 (53): 67-88.
[40] Makelainen E. Economic Value Added as a Management Tool [R]. Stem Stewart & Company, 1998.
[41] Meador J.W., Ryan H.E. and Sehellhorn C.D. Product Focus versus Diversification: Estimates of X-efficiency for the US Life Insurance Industry [J]. Performance of Financial Institutions, 2000, 175-199.
[42] Mclnnes J.M. Financial Control Systems for Multi-national Operations: An Empirical Investigation [J]. Journal of International Business Studies, 1971, Fal1: 11-21.
[43] Modigliani F. and Miller M. The Cost of Capital, Corporation Finance and the Theory of Investment [J]. American Economic Review, 1958, 48 (3): 261–297.
[44] Murphy K.J. Corporate Performance and Managerial Renuneration: An Empirical Analysis [J]. Journal of Accounting and Economics, 1996, (7).
[45] Neely A., Bourne M., Mills J., Platts K. and Richards H. Getting the Measure of Your Business [M]. Cambridge University Press, 2002.
[46] Neely A., Gregory M. and Platts K. Performance Measurement System Design: A Literature Review and Research Agend [J]. International Journal of Operations and Produetion Management, 1995, (15).
[47] Nolan J.F. Determinants of Productive Efficiency in Urban Transit [J]. Logistics and Transportation Review, 1996, 32(3): 319-342.
[48] Odiorne G.S. Management by Objectives: A System of Managerial Leadership [M]. Marshfield, Massachusetts: Pitman Press, 1965: 26.
[49] Persen W. and Lessig V. Evaluating the Financial Performance of OverseasOperations [R]. Financial Executives Research Foundation of the Financial Executives Institute, 1979.
[50] Pi L. and Timme S.G. Corporate Control and Bank Efficiency [J]. Journal of Banking and Finance, 1993, 20(2-3): 515-530.
[51] Pollitt M.G. Technical Efficiency in Electrical Power Plants [R]. Cambridge Working Papers in Economics 9422, Faculty of Economics (formerly DAE), University of Cambridge, 1995, Revised.
[52] Pollitt M.G., Newbery D.M. and Jamasb T. Core Indicators for Determinants and Performance of Electricity Sector in Developing Countries [R]. CMI working paper, 2004.
[53] Ramos-Real F.J., Tovar B., Iootty M., de Almeida E.F. and Pinto Jr. H.Q. The Evolution and Main Determinants of Productivity in Brazilian Electricity Distribution 1998–2005: An Empirical Analysis [J]. Energy Economics, 2009, 31: 298–305.
[54] Salwani M.I., Marthandan G., Norzaidi M.D. and Chong S.C. E-commerce Usage and Business Performance in the Malaysian Tourism Sector: Empirical Analysis [J]. Information Management & Computer Security, 2009, 17(2): 166-185.
[55] Sherman H.D. and Gold F. Bank Branch Operating Efficiency: Evaluation with Data Envelopment Analysis [J]. Journal of Banking and Finance1, 1985: 297-315.
[56] Spearman, C. General Intelligence, Objectively Determined and Measured [J]. American Journal of Psychology, 1904, 15: 201-293.
[57] Simons R. Performance Measurement and Control Systems for Implementing Strategy [M]. Prentice-Hall Inc, 2000.
[58] Shaffer B., Quasney T. and Grimm C. Firm Level Performance Implications of Nonmarket Actions [J]. Business& Society, 2000, 39(2): 126-143.
[59] Thanassoulis E. The Use of Data Envelopment Analysis in the Regulation of UK Water Utilities: Water Distribution [J]. European Journal of Operational Research, 2000, 126(2): 436-453.
[60] Vicente P. and Torres L. Analysis of the Efficiency of Local Government Services Delivery: An Application to Urban Public Transport [J]. Transportation Research Part A, 2001, 35: 929-944.
[61] Weber, M. The Theory of Social and Economic Organization [M]. Trans. By T. Parsons, New York, The Free Press, 1947.
[62] Yu W., Jamasb T. and Pollitt M.G. Does Weather Explain Cost and Quality Performance? An Analysis of UK Electricity Distribution Companies [R]. Cambridge Working Papers in Economics 0858, Faculty of Economics, University of Cambridge, 2008.
[63] Yilmaz y. and Bititci U. Performance Measurement in the Value Chain: Manufacturing v. Tourism [J]. International Journal of Productivity and Performance Management, 2006, 55(5): 371-389.
[64] Zhang Y., Parker D. and Kirkpatrick C. Electricity Sector Reform in Developing Countries: An Econometric Assessment of the Effects of Privatization, Competition and Regulation [R]. Working Paper, The Center on Regulation and Competition, University of Manchester, 2002.
[65] Zhang Y., Parker, D. and Kirkpatrick C. Competition, Regulation and Privatization of Electricity Generation in Developing Countries: Does the Sequencing of the Reform matter [J]. Quarterly Review of Economics & Finance, 2005, 54 (2–3): 358-379.
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |