我国旅游业上市公司财务状况综合评价研究

Comprehensive Evaluation Research of Listed Companies′ Financial Situation in Chinese Tourism

根据酒店旅游业板块的32家上市公司2009年年报,选取11个反映旅游业上市公司竞争力水平的财务指标,构建评价上市公司财务绩效的指标体系,并对这些财务指标进行了因子分析,同时对上市公司的财务绩效予以排名,指出旅游业上市公司在改善公司财务状况的同时应当努力实施多元化经营战略,以实现公司价值最大化.

According to the 2009 annual report data of 32 companies in the hotel and tourism industry block,this paper selects 11 financial indexes which reflect the competitiveness level of listed companies and constructs index system which can evaluate the listed companies′ financial performance.Then this paper makes factor analysis according to the financial indexes,gives rankings of the listed companies′ financial performance,points out that the listed companies of tourism should make great efforts to carry out diversified management strategy when they improve their financial situation and realize company value maximization.