摘 要 随着我国供给侧结构性改革的持续推进，钢铁行业产能过剩问题虽然在一定程度上有所缓解，但是钢铁行业结构性矛盾仍然突出，低端产品占比较高，中高端产品比例不足，科技创新能力不足，同时，国际贸易保护主义蔓延，钢材出口持续受压，环保压力加大以及原材料成本的大幅上涨，使得全行业利润率水平不高。在此背景下，如果想要提高整个钢铁行业的竞争能力以及生存能力，就应该重视钢铁企业绩效评价体系的构建和完善。构建科学适用的绩效评价指标体系，选择合适的评价方法，对我国钢铁上市公司进行科学的绩效评价，发现企业经济活动中的问题，从而针对具体问题提出对策建议，这将能够帮助公司提高绩效水平，提升经济效益。 本文参考国内外有关企业绩效评价的文献，概括当前绩效评价研究的现状，简要阐述本文的研究内容、方法和路径。归纳总结绩效评价的基本概念及所依据的理论基础，简要介绍常用的绩效评价方法，并分析数据包络分析法（DEA）的可行性。根据钢铁行业的经营特点，综合分析钢铁行业发展经营现状，总结钢铁上市公司绩效评价现状，并根据指标体系设计原则，构建钢铁上市公司绩效评价指标体系，选取本期薪酬增加、总资产、主营业务成本、研发支出为投入指标，主营业务收入、每股收益、利税总额为产出指标。选择DEA方法中的BBC和Malmquist模型对我国26家钢铁上市公司2013—2017年绩效进行评价，最终得到如下结论：钢铁上市公司综合效率、纯技术效率以及规模效率基本都高于0.9；规模效率值总体略有下降，规模报酬递增趋势的公司比规模递减趋势的公司数量稍多；对钢铁上市公司2017年的数据进行投影分析，为需要改进绩效水平的钢铁上市公司提供改进方案；全要素生产率只有2014—2015年是大于1的，其他期间的全要素生产率都有所下降。最后，依据实证分析结果，提出加快战略性结构调整、提升技术水平、提高管理水平以及调整产品结构的建议，旨在促进钢铁上市公司提高绩效。

ABSTRACT With the continuous progress of structural reform on the supply side in China, the problem of excess capacity in the steel industry has been alleviated to some extent, but the structural contradiction in the steel industry is still prominent, the proportion of low-end products is high, the proportion of middle and high-end products is insufficient, and the ability of scientific and technological innovation is insufficient. At the same time, international trade protectionism is spreading, steel exports continue to be under pressure, environmental protection pressure is increasing, and so on. The soaring cost of raw materials makes the profit margin of the whole industry low. In this context, if we want to improve the competitiveness and viability of the entire iron and steel industry, we should pay attention to the construction and improvement of the performance evaluation system of iron and steel enterprises. Constructing a scientific and applicable performance evaluation index system, selecting appropriate evaluation methods, conducting a scientific performance evaluation of China's iron and steel listed companies, and finding problems in the economic activities of enterprises, thus putting forward countermeasures and suggestions for specific problems, which will help the company to improve its performance level and promote economic benefits. Referring to the domestic and foreign literature on enterprise performance evaluation, this paper summarizes the current status of performance evaluation research, and briefly describes the content, methods and paths of this study. This paper summarizes the basic concepts and theoretical basis of performance evaluation, briefly introduces the commonly used performance evaluation methods, and analyzes the feasibility of data envelopment analysis (DEA). According to the operating characteristics of the iron and steel industry, this paper comprehensively analyses the present situation of the development and operation of the iron and steel industry, summarizes the present situation of the performance evaluation of the listed companies in iron and steel industry, and constructs the performance evaluation index system of the listed companies in iron and steel industry based on the design principle of the index system. It selects the current salary increase, total assets, main business cost and R&D expenditure as input indicators, and Income, earnings per share and total profits and taxes are output indicators. By choosing the BBC and Malmquist models of DEA method to evaluate the performance of 26 Steel Listed Companies in China from 2013 to 2017, the following conclusions can be drawn: The comprehensive efficiency, pure technical efficiency and scale efficiency of iron and steel listed companies are basically higher than 0.9; The value of scale efficiency decreases slightly, and the number of companies with increasing returns to scale is slightly larger than that with decreasing returns to scale; The data of iron and Steel Listed Companies in 2017 are analyzed by projection, and the improvement plan for iron and steel listed companies that need to improve their performance level is provided; Total factor productivity (TFP) is only greater than 1 in 2014 - 2015, and it has declined in other periods. Finally, based on the results of empirical analysis, some suggestions are put forward to speed up strategic restructuring, improve technology level, improve management level and adjust product structure, aiming at promoting the performance of steel listed companies.