摘要
旅游上市公司经营状况反映了我国旅游业的发展情况,运用科学的方法评价旅游上市公司的经营绩效具有重要的现实意义。通过收集我国30家旅游上市公司2020年度相关数据,采用因子分析法并根据企业所处具体地区、行业类别进行绩效评价,研究结果表明我国旅游上市公司之间经营绩效差距较大,且在盈利、营运、成长和偿债能力四个方面发展不均衡。为此,旅游上市公司应通过规范公司上市、整合产业链以及实施多元化经营等途径提高企业的经营绩效。
Tourism listed companies operating performance reflects the situation of the development of tourism in China,using the scientific method to evaluate operating performance of listed tourism companies has important practical significance.By collecting the related data of 30 listed tourism companies in our country in 2020,and using factor analysis method and according to the enterprise in the specific area,industry category for the performance evaluation,research results show that the performance gap between tourism listed companies in our country is larger,and there exists developing unbalance in such four aspects as profit,operating,growth and debt paying ability.Therefore,it is suggested that tourism listed companies should improve the business performance of enterprises by standardizing the listing of companies,integrating industry chain as well as implementing diversified management.
作者
张建洁
雷倩
ZHANG Jian-jie;LEI Qian(School of Economics and Management,Yan′an University,Yan’an 716000,Shaanxi)
出处
《延安大学学报（社会科学版）》
2022年第6期54-61,共8页
Journal of Yan'an University (Social Sciences Edition)
基金
延安市社会科学专项资金规划项目“基于乡村振兴的旅游资源开发模式研究”(22BJJ16)
延安大学疫情防控应急科研项目“新冠疫情背景下高校网络舆情管控与引导机制研究”(ydfk059)。
关键词
旅游上市公司
经营绩效
因子分析法
tourism listed company
business performance
factor analysis
