景区类上市公司旅游绩效研究

Research on tourism performance of listed companies in scenic areas

本研究选取2018—2022年10家景区类上市公司为样本,综合采用熵权法和改进的TOPSIS法,从盈利能力、偿债能力、营运能力以及发展能力四个方面构建景区类上市公司旅游绩效评价指标体系,多视角分析样本公司旅游绩效的演变状况。结果表明:10家景区类上市公司的旅游绩效水平总体呈上升趋势,但水平差异较大,变化幅度波动不同,稳健性也存在一定程度的差异。基于此建议景区类上市公司在关注自身相关业务多元化经营基础上,还要注重非相关业务的拓展,从而提升其旅游绩效水平,应对复杂多变的市场环境,实现高质量发展。

This study selected 10 listed scenic spot companies from 2018 to 2022 as samples,and comprehensively used the entropy weight method and the improved TOPSIS method to construct a scenic spot tourism performance evaluation index system from four aspects:profitability,debt paying ability,operational ability,and development ability.Meanwhile,the study analyzed the evolution of the tourism performance of the sample companies from multiple perspectives.The results show that the tourism performance level of the 10 listed companies in scenic spots is generally on the rise,but the level is different,the range of change is different,and the robustness is also different to a certain extent.Based on this,it is suggested that listed companies in scenic spots should pay attention to the diversification of their own related businesses,but also pay attention to the expansion of non-related businesses,so as to improve their tourism performance,cope with the complex and changeable market environment,and achieve high-quality development.