将DEA方法引入到生物医药行业上市公司现金使用效率的评价中,对样本公司的现金使用效率进行了全面的分析。研究表明,该行业上市公司总体现金使用效率不高,现金使用的综合效率与企业主营业务利润率存在较强的相关性,大部分企业在现金投入上表现为规模递增,较多公司存在筹集资金使用效率不高的情况。
This article introduces the DEA method into the evaluation of cash utilization efficiency in the biological medicine companies and carries on the comprehensive analysis on it in the sample company. The research indicates that the cash utilization efficiency in the listed company of this profession is not high overall; the comprehensive efficiency of cash utilization and the profit margin of main operations have strong relevance; the cash investment scales of the majority of enterprises increase progressively; and many companies have a low efficiency of the collection fund utilization.