我国中小企业融资效率综合评价和实证分析

中小企业在我国的国民经济和社会发展中发挥着重要作用,然而,中小企业在发展过程中面临很多困难和难题,其中以融资难最为突出。因企业的融资方式决定着企业的融资结构和融资效率,而融资效率又直接影响着企业的融资目的是否有效达到。因此,在我国现实背景下研究中小企业融资效率问题具有重要现实意义。文章在构建企业融资效率的数学评价模型时运用模糊综合评价方法。首先,对中小企业的五种融资模式的融资效率进行模糊综合评价,得出五种融资模式的融资效率,进而对我国中小企业的融资效率分析。其次,选取深圳中小企业板上市的28家中小企业作为研究样本来实证分析,比较权益和债券两种融资模式的融资效率。最后,由分析结果得出结论并提出相应的建议。     

How smart is your tourist attraction?: Measuring tourist preferences of smart tourism attractions via a FCEM-AHP and IPA approach

Although smart tourism has gained increasing attention, empirical investigations of smart tourist attraction (STA) from a tourist perspective are still limited. The purpose of this study is to explore a methodological approach of assessing tourist preference of STA, and the strengths and weaknesses of an STA accordingly. First, factor analysis was used to determine tourists' key evaluation items of STA. Next, fuzzy comprehensive evaluation method and analytic hierarchy process were applied to the STA evaluation of Hongshan Zoo, a popular tourist attraction in China. Then, importance-performance analysis was conducted to diagnose the strengths and weaknesses of Hongshan Zoo's STA construction. Findings suggest that “smart information system”, “intelligent tourism management”, “smart sightseeing”, “e-commerce system”, “smart safety”, “intelligent traffic”, “smart forecasting” and “virtual tourist attractions” are tourists' key evaluation factors of STA. This paper extends previous research on smart tourism, and offers insights into the theoretical investigation and practical development of STA.