摘要
旅游上市公司是旅游行业发展的代表,经营效率是其重要衡量指标。通过对国泰安数据库旅游行业分类查询,选取2014-2016年的31个旅游上市公司为样本,利用数据包络分析(DEA)中CCR和BCC模型和经济增加值(EVA)对旅游上市公司进行业绩评价和经营效率分析,结果表明:旅游上市公司的EVA随时间变化降低,且负值增加;旅游上市公司整体经营效率表现不佳,其中综合技术效率和规模效率呈下降趋势,纯技术效率略有上升。建议各公司应根据现有经济规模状况,对项目投资回报期进行合理预判,提升内部管理水平和技术创新。
Tourism listed companies are representatives of the development of the tourism industry, its operational efficiency is an important measure of it. Based on the inquiry of Sina Finance and Tourism industry, 31 travel listed companies from 2014 to 2016 are chosen as samples. Using the CCR and BCC models of EVA and DEA to analyze the performance evaluation and operational efficiency of the sample, the results show that the EVA of tourism listed companies decreases with time and the negative value increases;The overall sample operation efficiency of listed tourism companies is not good. Among them, the comprehensive technical efficiency and economies of scale show a declining trend, and pure technical efficiency shows an upward trend. It is suggested that all companies should avoid over-investment and accelerate technological innovation according to the current economic conditions.
作者
张海燕
杜瑶瑶
Zhang Haiyan;Du Yaoyao(College of Business,Hunan Normal University,Changsha 410081,China;College of Tourism,Hunan Normal University,Changsha 410081,China)
出处
《湖南文理学院学报（自然科学版）》
CAS
2020年第2期6-11,59,共7页
Journal of Hunan University of Arts and Science(Science and Technology)
基金
国家自然科学基金项目(41261032)。
关键词
数据包络分析(DEA)
业绩与经营效率
评价方法
economic value added
data envelopment analysis
performance and operational efficiency
