旅游上市公司资本结构分析

Analysis on the Capital Structure of Tourism Listed Companies

以旅游上市公司的年度财务报告为研究对象,通过对反映企业短期偿债能力、长期偿债能力、盈利能力等多个指标的分析,对旅游上市公司的资本结构进行了较全面的比较与评价,并对资本结构的优化提出建议。

Based on tourism listed companies' annual financial statements, this paper analyses companies' long term and short term debt repayment capability and their profitability, compares and evaluates their capital structure as well as raises relevant suggestions upon the capital structure optimization.