Circular economy program and operating efficiency change in the company

• Main Author: 張貴欽
• Other Authors: 林良楓
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/28090622056341785053

碩士 === 國立政治大學 === 會計研究所 === 97 === Chinese government has started to implement the first circular economy pilots program since 2005. Circular economy emphasizes the principle of reducing, reusing and recycling resource to promote enterprises to reduce cost, cut down pollution and enhance the use of resource. This research tried to apply Data Envelopment Analysis (DEA) to examine whether the companies improve their operating efficiency after implementing circular economy program. The samples include18 pilot companies and 18 matching samples 4 years data from 2004 to 2007. The research major finding reveals that after implementing the circular economy the pilot companies have significantly improved their technical efficiency and pure technical efficiency than those of non-pilots companies. The result suggests that pilot companies indeed help the companies to gain more efficiency after implement of circular economy.