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以财务可持续增长的相关理论为基础,选取桂林旅游股份有限公司为案例样本,通过对公司2000~2014年相关财务资料的分析来考察公司的增长状况。研究发现:桂林旅游的实际增长率远远背离可持续增长率,处于超速增长状态。企业管理层应通过采用制定科学合理的财务规划战略、降低成本费用、提高资产运营效率和改变股利政策等策略来加强经营管理,以确保可持续增长目标的实现。
Based on the related theories of financial sustainable growth, Guilin Tourism Co., Ltd. was chosen as a case study to examine the company’s growth through the analysis of relevant financial data from 2000 to 2014. The study found that the actual growth rate of tourism in Guilin far deviates from the sustainable growth rate and is in a state of rapid growth. Business management should strengthen its management by adopting such strategies as formulating a scientific and reasonable financial planning strategy, reducing costs and expenses, improving asset operation efficiency and changing dividend policy so as to ensure the realization of the goal of sustainable growth.