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旅游上市公司净资产收益率分析 被引量:9

The analysis to the net assets earning ratio of the tourist Listed companies
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摘要 旅游企业成为上市公司后 ,如何来衡量公司经营效益的高低呢 ?除了看公司所产生的总利润之外 ,我们可以通过公司每股净资产值和净资产收益率 ,进一步分析公司的存量资产实际利用和盈利情况 。 After a tourist enterprise turns into a listed company,how to evaluate the performance of the company's management? Apart from the index of the gross profit of the company, we may give a further analysis to the actual use and benefits of the stock assets, through the index of net assets earning ratio per share, to judge the management and the performance of the tourist enterprise correctly and objectively.The net assets earning ratio per share also reflects the quality and the status of the assets, which will give us more clear recognition of both the current status and the potential and the direction of the development.
出处 《上海大学学报(社会科学版)》 CSSCI 2000年第2期76-80,共5页 Journal of Shanghai University(Social Sciences Edition)
关键词 旅游上市公司 净资产效益率 存量资产 规模经营 tourism listed company net asset earning
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