摘要
从"语用"角度对旅游上市公司盈余功用问题做出解释,并构建出一个较为完善的理论分析框架。与传统的盈余功用理论相比,该框架从两个方面作了拓展:一是将旅游上市公司的盈余功用理论从数量研究拓展到质量研究;二是将旅游上市公司的盈余功用理论从价值相关性研究拓展到资本配置效率研究。
The functions of surplus of listed tourism companies are analyzed from the perspective of ＂pragmatics＂, and a relatively perfected theory analysis framework is established. Compared with tra- ditional surplus function theories, this framework expands from two aspects： one is that quantitative research on surplus function theory is expanded to qualitative research, and one is that correlative re- search of value is expanded to research of capital collocation efficiency.
出处
《重庆理工大学学报（社会科学）》
CAS
2010年第5期35-39,共5页
Journal of Chongqing University of Technology（Social Science）
基金
华侨大学科研基金资助项目(09BS501)
关键词
盈余功用
盈余质量
资本配置效率
function of surplus
surplus quality
capital collocation efficiency
