中国旅游景区上市公司经营效率研究

发布时间：2018-08-30 16:00

【摘要】：随着旅游业发展，中国旅游企业的数量逐年增多，一定规模的“旅游板块”已经形成，其经营效率问题引起了学术界和许多业内人士的关注。旅游景区上市公司是旅游上市公司中的典型代表，目前学术界对其关注度不够，如何评估旅游景区上市公司经营效率则更显薄弱。在“门票经济”的背景下，旅游景区上市经营效率研究具有理论与实践意义。效率评估是旅游企业管理研究的重要方向。经营效率不仅关系到旅游企业的可持续发展，也关系到旅游资源的利用和保护，如何评估旅游企业乃至旅游上市公司经营效率也是众多学者研究的重要课题。长期以来，不同领域的学者对上市公司经营效率做了大量研究，近几年旅游上市公司效率问题研究也取得了一定的成果。在此基础上，文章引入数据包络分析法和Tobit模型，对中国旅游景区上市公司经营效率进行了尝试性分析研究。文章选取2002-2011年7家旅游景区上市公司经营数据做详细分析，一方面有助于掌握我国旅游景区上市公司经营效率状况，并为其经营效率改进提供方向和可行的政策建议，另一方面拓展了数据包络分析法在旅游上市公司研究领域的应用。文章从效率理论角度入手，对中国旅游景区上市公司经营效率进行了定量分析，基于分析的结果指出中国旅游景区上市公司效率现状及影响因素，并以政府及管理者视角，提出优化经营效率的政策建议。全文主要从以下几个方面展开：首先，确定文章以旅游景区上市公司为研究对象，论述研究的背景和意义、研究的方法和思路、以及相关概念的界定。并对国内外相关文献进行综述，得出研究启示，介绍文章的理论基础。在此基础上，构建经营效率评价指标体系。其次，基于数据包络分析模型，运用CRS模型和VRS模型对中国旅游景区上市公司从总体经营效率、不同产权结构角度进行了分析。进一步运用Malmquist指数对不同年份效率变化情况进行了分析。最后，运用Tobit模型对经营效率影响因素进行了回归分析，并基于影响因素分析提出优化对策。文章得出以下结论：（1）从行业整体来看，，旅游景区上市公司的综合技术效率、纯技术效率和规模效率都与最优效率水平存在一定的差距。（2）不同旅游景区上市公司的规模报酬不同，应采取有针对性的措施。（3）不同产权结构的旅游景区上市经营效率存在差异。（4）旅游景区上市公司经营效率的Malmquist指数变化波动较大。（5）中国旅游景区上市公司经营效率有较大改进空间，改进方向略有不同。（6）中国旅游景区上市公司经营效率影响因素兼有内生和外生要素。本文的研究涉及到旅游学、经济学、管理学、财务学等多个学科，强化了相关学科的交叉融合研究。对旅游景区上市公司而言，有助于经营效率的改进，并在新形势下推动旅游景区向着更好、可持续的方向发展，找到适合自己的发展模式具有实践意义。
[Abstract]:With the development of tourism industry, the number of tourism enterprises in China is increasing year by year, and a certain scale of "tourism plate" has been formed. Its operational efficiency has attracted the attention of academia and many people in the industry. Under the background of "ticket economy", the study on the operating efficiency of listed tourist attractions has theoretical and practical significance.
Efficiency evaluation is an important research direction of tourism enterprise management. Business efficiency is not only related to the sustainable development of tourism enterprises, but also related to the utilization and protection of tourism resources. A lot of research has been done on the operational efficiency of the listed tourism companies, and some achievements have been made in the study of the efficiency of the listed tourism companies in recent years. On this basis, the paper introduces the data envelopment analysis method and Tobit model to make a tentative analysis and Study on the operational efficiency of the listed tourism companies in China. The paper selects seven listed tourism scenic spots from 2002 to 2011. Detailed analysis of the company's operating data is helpful to grasp the operating efficiency of Listed Companies in tourist attractions and provide direction and feasible policy suggestions for improving their operating efficiency. On the other hand, it expands the application of data envelopment analysis in the research field of tourism listed companies.
From the perspective of efficiency theory, this paper makes a quantitative analysis of the operating efficiency of Listed Companies in China's tourist attractions. Based on the results of the analysis, it points out the current situation and influencing factors of the efficiency of Listed Companies in China's tourist attractions, and puts forward policy suggestions to optimize the operating efficiency from the perspective of the government and managers. Firstly, the article takes listed companies in tourist attractions as the research object, discusses the background and significance of the study, the methods and ideas of the study, and the definition of related concepts. Data envelopment analysis model, CRS model and VRS model are used to analyze the overall operating efficiency and different property rights structure of Listed Companies in China's tourist attractions. Based on the analysis of influencing factors, the paper puts forward the optimization countermeasures.
(1) As a whole, there is a certain gap between the comprehensive technical efficiency, pure technical efficiency and scale efficiency of Listed Companies in tourist attractions and the optimal efficiency level.
(2) the scale returns of Listed Companies in different scenic spots are different, and targeted measures should be adopted.
(3) there are differences in the operating efficiency of the scenic spots with different property rights structure.
(4) the Malmquist index of operating efficiency of listed scenic spots fluctuates greatly.
(5) there is much room for improvement in the operating efficiency of Listed Companies in China's scenic spots, and the direction of improvement is slightly different.
(6) the factors influencing the operating efficiency of Listed Companies in China's scenic spots include endogenous and exogenous factors.
This study involves tourism, economics, management, finance and other disciplines, and strengthens the interdisciplinary study of related disciplines. For listed companies in tourist attractions, it is helpful to improve the efficiency of operation, and in the new situation to promote the development of tourist attractions to a better and sustainable direction, to find a suitable development model for their own. It has practical significance.
【学位授予单位】：安徽师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F592.6

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