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我国旅游上市公司经济效益评价
引用本文:刘立秋,赵黎明,段二丽. 我国旅游上市公司经济效益评价[J]. 旅游学刊, 2007, 22(4): 79-83
作者姓名:刘立秋  赵黎明  段二丽
作者单位:天津大学管理学院,天津,300072
摘    要:在研究国内外已有的评价方法体系基础上,本文选择了反映上市公司的盈利能力、偿债能力、营运能力、成长能力的10个指标,构建了上市公司经营业绩评价指标体系,以旅游上市公司年报数据作为基础,利用因子分析法,对我国32家旅游上市公司进行了评价分析,为我国旅游上市公司资产整合,改进治理结构,增加企业价值提供参考.

关 键 词:旅游上市公司  经济增加值  因子分析
文章编号:1002-5006(2007)04-0079-05
收稿时间:2006-10-11
修稿时间:2006-10-112007-02-09

On the Assessment of Economic Benefits of China''''s Listed Travelling Companies
LIU Li-qiu,ZHAO Li-ming,DUAN Er-Li. On the Assessment of Economic Benefits of China''''s Listed Travelling Companies[J]. Tourism Tribune, 2007, 22(4): 79-83
Authors:LIU Li-qiu  ZHAO Li-ming  DUAN Er-Li
Affiliation:School of Management, Tianjin University, Tianjin 300072, China
Abstract:Based on the study of current assessment method system both at home and abroad,the paper chooses ten indexes including capacities for earning profits,solvency,operation and growth to construct management performance assessment index system of listed companies.Based on the annual data and using factor analysis,the paper makes an assessment analysis of China's 32 listed traveling companies in the hope to offer reference for listed companies to regulate assets,improve administrative structure and increase their value.
Keywords:listed traveling company    EVA    factor analysis
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