基于三阶段Super-SBM的企业财务共享效率评价

In order to explore the implementation efficiency of listed companies that have established financial sharing service centers (FSSCS) during 2017-2020, the three-stage Super-SBM-DEA model was used to measure the static efficiency, and the modified bootstrap-Malmquist index model was used to dynamically analyze the period changes. Innovation points: In the two-stage SFA stochastic frontier analysis, the errors of environmental variables and random noise are eliminated, and the modified Malmquist index is more accurate to panel data, which fixes the defects of the traditional DEA model. Results: Statically, the overall level of financial sharing implementation efficiency is not high. Dynamically, the development of science and technology management technology is not significant, which is hampered by the frontier movement effect. FSSC has the problems of uneven development in time and space and insufficient scale economy. In the future, we should pay attention to management level iteration and accurately improve input-output ratio.