基于熵权法的我国山岳型景区经营绩效比较研究

Comparative Study on Management Performance of Mountain Scenic Spots in China based on Entropy Weight Method

本文基于黄山旅游、九华旅游、长白山、峨眉山A和张家界五家山岳型景区上市公司2019年的财务面板数据,运用熵权法构建综合评价指标,对山岳型景区的经营绩效进行评估。结果表明,九华旅游的经营绩效最好,黄山旅游次之、然后是峨眉山A、张家界和长白山。在山岳型景区的四种财务指标中,营运能力所占权重最大,成长能力次之。本文对于山岳型景区上市公司未来的发展战略和经营计划具有一定的参考意义。

Based on the financial panel data of five listed companies in Huangshan Tourism,Jiuhua tourism,Changbai Mountain,Emei Mountain and Zhangjiajie in 2019,this paper uses entropy weight method to build a comprehensive evaluation index to evaluate the operation performance of mountain scenic spots.The results show that Jiuhua tourism has the best performance,followed by Huangshan Tourism,Emei Mountain,Zhangjiajie and Changbai Mountain.Among the four financial indicators of mountain scenic spots,the operating capacity has the largest weight,followed by the growth capacity.This paper has certain guiding significance for the future development strategy and business plan of Listed Companies in mountain scenic spots.