| 我国酒店类旅游上市公司现金流量表分析 |
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| 引用本文： | 李鹤.我国酒店类旅游上市公司现金流量表分析[J].桂林旅游高等专科学校学报,2006,17(4):476-479. |
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| 作者姓名： | 李鹤 |
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| 作者单位： | 厦门大学,管理学院旅游系,福建,厦门,361005 |
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| 摘 要： | 目前我国A股市场中严格以酒店为主营业务的旅游上市公司仅存6家，通过对这6家公司2004年度的现金流量表进行结构分析，使报表使用者能够了解其本期的现金流入、流出和结余情况，并运用比率分析法，选取一些指标，力争科学评估这类公司资产的流动性、收益质量、获取现金能力和发展能力。
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| 关 键 词： | 酒店类旅游上市公司 现金流量表 结构分析 比率分析 |
| 文章编号： | 1008-6080（2006）04-0476-04 |
| 收稿时间： | 2006-03-29 |
| 修稿时间： | 2006-03-29 |
Study on the Tables of Flow of Hotel Listed Companies in China |
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| LI He.Study on the Tables of Flow of Hotel Listed Companies in China[J].Journal of Guilin Institute of Tourism,2006,17(4):476-479. |
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| Authors: | LI He |
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| Institution: | Tourism Department of Management School, Xiamen University, Xiamen 361005, China |
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| Abstract: | In this paper the author structuraly analyzes the tables of cash flow of 2004 of the six hotel listed companies which belong to A-stock market of China,hoping to help the users understand the information on cash inflow(outflow) of these companies,and adopt ratio-analysis method,select some indexes,strive to evaluate the fluidity of assets,profit quality,acquiring-cash ability,and developmental ability of these enterprises. |
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| Keywords: | hotel listed companies the tables of cash flow structure-analysis ratio-analysis |
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