摘要
本文运用典型相关分析方法,通过对我国旅游上市企业年度资产负债表项目的相关关系进行分析,探讨了我国旅游上市企业投融资行为的特点。实证研究结果表明,我国旅游上市企业投融资行为存在以下特点:(1)长期资产投资规模较大;(2)固定资产与流动负债之间存在一定的期限错配;(3)供应商信贷在长期资产融资过程中发挥着非常重要的作用。研究结果对于企业投融资战略决策具有一定的指导作用,同时也能为政府政策的制定提供一些参考。
with canonical correlation analysis, this study explored the investment and financing characteristics of tourism public companies through studies to interdependencies between the two sides of a balance sheet. The results indicated that the following characteristics exited: (1) heavy investment of long-term assets; (2) some maturity mismatching of fixed assets and current debt; (3) important roles of credit from suppliers. The conclusions could bring guidance to companies in investment and financing behaviors and offer some reference to governments in decision making.
出处
《浙江旅游职业学院学报》
2009年第3期24-27,49,共5页
Journal of Tourism College of Zhejiang
关键词
旅游上市企业
投资
融资
投融资行为
tourism public companies
investment
financing
investment and financing behaviors
