我国旅游业上市公司财务状况综合评价研究  

Comprehensive Evaluation Research of Listed Companies′ Financial Situation in Chinese Tourism

作　　者：周运兰[1] 李子珺[1] 李祎清 

机构地区：[1]中南民族大学管理学院,武汉430074 [2]中国长江动力公司(集团)武汉汽轮发电机厂,武汉430074

出　　处：《中南民族大学学报（自然科学版）》2011年第2期124-128,共5页Journal of South-Central University for Nationalities：Natural Science Edition

基　　金：教育部人文社会科学基金资助(青年)项目"中小企业股权融资和再融资研究"(09YJC630231)

摘　　要：根据酒店旅游业板块的32家上市公司2009年年报,选取11个反映旅游业上市公司竞争力水平的财务指标,构建评价上市公司财务绩效的指标体系,并对这些财务指标进行了因子分析,同时对上市公司的财务绩效予以排名,指出旅游业上市公司在改善公司财务状况的同时应当努力实施多元化经营战略,以实现公司价值最大化.According to the 2009 annual report data of 32 companies in the hotel and tourism industry block,this paper selects 11 financial indexes which reflect the competitiveness level of listed companies and constructs index system which can evaluate the listed companies′ financial performance.Then this paper makes factor analysis according to the financial indexes,gives rankings of the listed companies′ financial performance,points out that the listed companies of tourism should make great efforts to carry out diversified management strategy when they improve their financial situation and realize company value maximization.

关 键 词：旅游业 上市公司 财务状况 因子分析 

分 类 号：F830.9[经济管理—金融学]