旅游行业上市公司多元化经营绩效的实证检验

An empirical study on the diversification performance in tourism listed companies

利用旅游行业上市公司2005～2007年的数据，运用SPSS13．0，选择企业内部财务和外部市场表现相关指标进行多元回归分析，实证检验旅游上市公司多元化经营战略与公司经营绩效之间的关系。结果表明，不论在内部财务指标方面还是在外部市场表现方面，旅游上市公司的多元化经营战略对于公司经营绩效并没有显著的提高。

According to the data of Chinese listed finns related to tourism industry during 2005- 2007, with SPSS 13.0, and by selecting internal and external market indicators related to the performance, this paper makes an empirical test on the relationship between diversification and firm performance. The result shows that the diversification strategies have not improved operating performance significantly neither in company performance nor in external market performance.