论文部分内容阅读
本文从经营绩效的方面对我国旅游上市公司进行了研究实证,并对其存在的问题进行了讨论。在介绍了旅游上市公司的有关概念后,综述了旅游上市公司经营绩效研究的方法。其次选取了2009到2013年的财务指标,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的现状和发展趋势,从而找出旅游上市公司在财务运作的微观方面存在哪些不足。最后提出提升我国旅游上市公司经营绩效的建议。
This paper studies the listed companies of tourism in our country from the aspects of business performance, and discusses the existing problems. After introducing the concept of listed travel companies, this paper reviews the methods of researching the performance of travel listed companies. Secondly, it chooses the financial indicators from 2009 to 2013, including eight indicators of operational capability, profitability, development capability and solvency, quantitatively describes the recent status quo and development trend of listed travel companies, What are the shortcomings in the micro aspects of financial operations? Finally, it puts forward suggestions on how to improve the performance of tourism listed companies in our country.