基于可拓学模型的旅游上市公司财务评价系统研究  

Financial Evaluation System of Listed Tourism Companies Based on the Model of Extension

作　　者：季婷[1] 聂会星[1] 徐枞巍[1] 

机构地区：[1]合肥工业大学管理学院,合肥230009

出　　处：《价值工程》2010年第20期21-22,共2页Value Engineering

摘　　要：2010上海世博,成为推动中国旅游业发展的巨大引擎。旅游业面临全面标准化进程,其财务监控系统也将承受巨大考验。选择具有代表性的指标建立旅游业财务系统评价指标体系,采用层次分析法指定指标的权重,并以可拓学的多极物元为基本概念,构建评价模型,具有很强的实际应用价值。2010 Shanghai World Expo, huge engines promoted the development of tourism industry in China. Facing the overall standardization process, tourism industry’s financial monitoring system will also be under great challenge. Selecting a representative indicator of financial systems to establish evaluation index system of the tourism industry, the weights designated by AHP and the basic concept in multipolar Matter Element of Extension, Construction Evaluation Model, have a practical value.

关 键 词：旅游上市公司 财务评价系统 可拓学 评价 

分 类 号：F832.5[经济管理—金融学] F59