Research On The Evaluation Of The Efficiency Of China’s High-tech Enterprises Based On DEA Model

High-tech enterprises have become the lead of industry to promote economic growthand enhanced economic competitiveness. With accession to the World TradeOrganization, international competition between China’s enterprises has been fiercer. Itis the key that how to make full use of technology and to improve the competitivenessof enterprises through the promotion of enterprise technology. The efficiency is thecentralized embodiment of the competitiveness of enterprises. Management accountingplays an important role in improving the economic efficiency of enterprises andenhancing the enterprise competitive ability.Starting with exploring the efficiency evaluation of Chinese high-tech enterprises, thispaper is committed to explore the main factors restricting high-tech enterprises’development, to seek methods to improve operation efficiency of high-tech enterprisesin various provinces. Firstly considering the production mode of multi-input andmulti-output, it analysis the limitations of the traditional efficiency evaluation method.There is a lag in the benefit of technology investment. Then it chooses the dataenvelopment analysis method to analysis the resteicting factors. Including theMalmquist index, the DEA dynamic model can analysis the efficiency of variousprovinces. The result would contribute to the efficiency evaluation and enterprisesefficiency management in fact.This paper uses DEA model to analyze China’s high-tech enterprises in19provincesduring2009-2012. It includes the comprehensive efficiency, the pure technicalefficiency, and the scale efficiency. Then basing on the Malmquist method, it analyzesthe factors of high-tech enterprise that would affect efficiency of technical andproductivity. Relying on the trend prediction, management accounting makes the rightbusiness decisions, in order to improve enterprise efficiency. The results indicate thatthe lack of technical level is the main reason, restricting the efficiency of hightech enterprises. So, enhancing the level of technology would be faster and moreefficiently to improve the efficiency of enterprise. The result is the suggestion about theenterprises’ production efficiency in different provinces, which would contribute to themanager to find the factors resteicting efficiency.The analysis results show that most efficiency enterprises located in the province of higher level of economic development. But not all enterprises located in the province ofhigher level of economic development are better production efficiency. Studies showthat, in2010-2011years, as high-tech enterprises suffered the impact industrial structureoptimization and other aspects of economic paradigm shift, business efficiencysomewhat frustrated. On the whole, the efficiency of China’s high-tech enterprises isimproving stably. The level of scale, technology and management is continuouslyimproved.Finally, combining with the data analysis about the technical, scale, management level,there is a suggestion that high-tech enterprises in various provinces should consider theinfluence from external factors. The results also supervise the managers of high-techenterprises to focus on not only the internal factors, such as enterprise scale efficiency,technical efficiency and the management level, but also the external factor like themarket. The managers would make the best decision so that the high-tech enterprisescould improve the management mode and economic efficiency.