旅游上市公司绩效分析与实证研究

发布时间：2018-03-16 16:34

本文选题：旅游上市公司　切入点：经营绩效　出处：《山西财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国经济的发展，旅游业作为朝阳产业慢慢成为了中国经济发展中的支柱产业，带动了交通业、餐饮业、建筑业、娱乐业等相关产业的发展。然而中国旅游业起步较晚，较快的发展速度中存在着一些问题，如旅游市场秩序混乱，从业人员素质不高，旅游景区重复建设，旅游公司经营效益不稳定等。本文从经营绩效的方面对我国旅游上市公司进行了实证研究，并对其存在的问题进行了探讨。在介绍旅游的相关概念后，综述了旅游公司绩效研究的方法，，根据研究的需要，本文采用了传统的绩效分析方法。文章核心部分首先宏观上分析了我国旅游行业发展中存在的一些弊端。其次选取了2004年到2011的财务指标，包括营运能力、盈利能力、发展能力和偿债能力中的8个指标，定量描述了旅游上市公司最近几年的发展趋势和现状，从而找出旅游上市公司在财务运作的微观方面存在那些不足之处。然后利用Spss13.0统计软件进行主成分回归分析，通过对旅游景点类、酒店类、综合类三种公司经营绩效水平的横向分析比较，找出其绩效水平的差异。最后根据分析出来的问题，针对不同类型旅游上市公司的特点，提出相应的合理化建议。本文研究的创新点在于，对旅游上市公司的经营绩效从纵向和横向不同维度相结合的方法进行研究。纵向以2004年到2011年的财务数据为依据，分析旅游企业发展总体趋势，而不仅仅局限于理论上的定性分析。横向方面，选取2011年的财务指标，利用Spss13.0软件对不同类型旅游上市公司绩效进行实证研究，更具有客观性。
[Abstract]:With the development of China's economy, tourism, as a sunrise industry, has slowly become a pillar industry in China's economic development, and has led to the development of related industries such as transportation, catering, construction, entertainment, etc. However, Chinese tourism started relatively late. There are some problems in the rapid development, such as confusion of tourism market order, low quality of employees, repeated construction of tourist attractions, unstable operating efficiency of tourism companies, and so on. This paper makes an empirical study on the tourism listed companies in China from the aspect of business performance, and discusses the existing problems. After introducing the related concepts of tourism, this paper summarizes the methods of the performance research of tourism companies, according to the needs of the research. This paper adopts the traditional performance analysis method. The core part of the article firstly analyzes some disadvantages in the development of tourism industry in China. Secondly, it selects the financial indicators from 2004 to 2011, including operating capacity, profitability, and so on. Eight indicators of development ability and solvency, quantitatively describe the development trend and current situation of tourism listed companies in recent years. In order to find out the micro aspects of tourism listed companies in the financial operation of the deficiencies. Then using Spss13.0 statistical software to carry out principal component regression analysis, through the tourist attractions, hotels, Through the horizontal analysis and comparison of the operating performance level of three kinds of comprehensive companies, the paper finds out the differences of their performance levels. Finally, according to the analysis of the problems, according to the characteristics of different types of tourism listed companies, the corresponding rationalization suggestions are put forward. The innovation of this paper is to study the methods of combining the vertical and horizontal dimensions of the operating performance of the tourism listed companies. On the basis of the financial data from 2004 to 2011, this paper analyzes the overall trend of the development of tourism enterprises. On the horizontal side, choosing the financial index of 2011 and using Spss13.0 software to study the performance of different types of tourism listed companies is more objective.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F592.6

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