融资结构单一影响旅游企业的可持续发展。随着中国资本市场的逐步完善,旅游企业纷纷在新三板募集资金,拓宽融资渠道。本文以成都来也旅游发展股份有限公司为例,基于财务指标视角,对比分析“来也股份”上市前后股本结构与盈利、偿债、营运、成长四大能力,并对新三板上市利弊做了简单探讨。 Financing Structure Influences Sustainable Development of Tourism Enterprises. With the gradual improvement of China’s capital market, tourism companies have raised funds in the new board to broaden the financing channels. Taking Chengdu Larisa Tourism Development Co., Ltd. As an example, this paper compares and analyzes the capital structure and profitability, debt service, operation and growth before and after the listing according to the financial index. Made a simple discussion.