基于股本扩张构建旅游上市公司经营绩效评价体系  

Constructing an Operating Performance Evaluation System for Listed Tourism Companies Based on Equity Expansion

作　　者：胡宗华 高军 钱坤 Hu Zonghua;Gao Jun;Qian Kun(School of History,Culture and Tourism,Jiangsu Normal University,Xuzhou,Jiangsu 221000,China)

机构地区：[1]江苏师范大学历史文化与旅游学院,江苏徐州221000

出　　处：《绿色科技》2020年第14期262-265,276,共5页Journal of Green Science and Technology

摘　　要：指出了随着我国股票市场的逐渐完善,股本扩张对旅游上市公司经营发展的作用越来越突出。在传统的盈利能力、偿债能力、营运能力和发展能力4个方面之外加入股本扩张能力来构建新的经营绩效综合指标评价体系,并以A股上市的29家旅游上市公司为样本对其经营绩效进行了综合评价。结果表明:我国旅游上市公司发展并不理想,总体经营绩效与旅游产业的快速发展不匹配。基于此对旅游上市公司提出了一系列措施来提高经营绩效。With the gradual improvement of China's stock market,the role of capital stock expansion in the operation and development of listed tourism companies is becoming more and more prominent.This paper adds equity expansion ability to the traditional profitability,debt paying ability,operation ability and development ability to construct a comprehensive index evaluation system of operating performance.Taking 29 listed tourism companies listed in A share as samples,this paper uses factor analysis to comprehensively evaluate their operating performance and analyzes them in combination with their regions.The results show that the development of China's listed tourism companies is not ideal,and the overall operating performance does not match the rapid development of the tourism industry.Based on this,a series of measures are proposed for listed tourism companies to improve their operating performance.

关 键 词：经营绩效 评价体系 旅游上市公司 

分 类 号：F832[经济管理—金融学]