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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/71116
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71116


    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:[會計學系] 期刊論文

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