| 中国旅游上市公司经营业绩评价 |
| |
| 引用本文： | 张慧,周春梅.中国旅游上市公司经营业绩评价[J].桂林旅游高等专科学校学报,2005,16(2):53-55,60. |
| |
| 作者姓名： | 张慧 周春梅 |
| |
| 作者单位： | 1. 西南交通大学,旅游学院,四川,成都,610031
2. 西北大学,经济管理学院,陕西,西安,710069 |
| |
| 摘 要： | 首先对旅游上市公司的外延进行了合理界定,然后根据旅游业自身特点从会计学角度提出了旅游上市公司经营业绩的评价方法——即结构性评价和“含金量”评价。同时也发现了传统经营业绩评价中存在的一些问题,并提出了自己的看法。
|
| 关 键 词： | 经营业绩评价 旅游上市公司 中国 公司经营业绩 “含金量” 合理界定 评价方法 自身特点 结构性 会计学 旅游业 |
| 文章编号： | 1008-6080(2005)02-0053-03 |
Appraisal on Operation Performance of China's Listed Companies of Tourism Industry |
| |
| ZHANG Hui,ZHOU Chun-mei.Appraisal on Operation Performance of China's Listed Companies of Tourism Industry[J].Journal of Guilin Institute of Tourism,2005,16(2):53-55,60. |
| |
| Authors: | ZHANG Hui ZHOU Chun-mei |
| |
| Abstract: | This article firstly has defined the denotation of the listed companies of tourism industry rationally,then it puts forward the appraisal methods of operation performance in terms of characteristics of tourist industry:Structural appraisal and "cash content"appraisal.Though appraisal system of traditional operation performance is extensively used in practice,we find some problems existing in it at the same time and venture some solutions of our own. |
| |
| Keywords: | listed company of tourism industry operation performance structural appraisal "cash content"appraisal |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
