中国不同类别旅游上市公司业绩差异的实证分析

An Empirical Analysis on Performance Difference of Different Listed Tourism Companies in China

通过研究旅游上市公司业绩与企业类别之间的相关关系,发现不同类别的旅游上市公司间业绩差异十分明显,其中景点类旅游上市公司的业绩表现要显著地好于综合类和酒店类的上市公司,酒店类的业绩表现最差。

This paper studys the relationship between company categories and operational performance of listed tourism companies in China. The results showed that the performace difference among listed tourism companies is very obvious. The performance of listed tourism companies typed of scenic spot is significantly better than category of comprehensive and hotels listed companies, and the performance of hotel listed companies is inferior to the other two types.