【摘要】：進(jìn)入新世紀(jì)以來,在國(guó)人的物質(zhì)生活不斷豐富之時(shí),人們對(duì)精神文化的需求也逐漸凸顯。在人們的需求和國(guó)家刺激消費(fèi)政策的雙重影響下,我國(guó)旅游業(yè)迎來了發(fā)展的黃金時(shí)機(jī)。我國(guó)A股上市的眾多公司中也有涉及旅游行業(yè)的公司。根據(jù)東方財(cái)富網(wǎng)資料統(tǒng)計(jì),旅游業(yè)概念板塊中共32家上市公司。其中,滬市中有13家旅游業(yè)上市公司,深市中有19家旅游業(yè)上市公司。它們?nèi)找娉蔀槿藗冴P(guān)注的重點(diǎn)。因此,對(duì)旅游業(yè)上市公司盈利能力的分析具有十分重要的現(xiàn)實(shí)意義。盈利能力是企業(yè)內(nèi)外有關(guān)各方都關(guān)心的關(guān)鍵因素。從外部來看,投資人關(guān)注企業(yè)的盈利能力是看其能否帶來投資收益,保障投資者的所有者權(quán)益；債權(quán)人關(guān)注企業(yè)的盈利能力是看其能否如期收回本息,保障債權(quán)人投入資金的安全性；政府部門關(guān)注企業(yè)的盈利能力是看其能否上繳更多的稅收,保障政府的財(cái)政收入,行使其社會(huì)管理職能。從內(nèi)部來看,企業(yè)職工也關(guān)心企業(yè)的盈利能力。一個(gè)企業(yè)盈利能力的強(qiáng)弱直接關(guān)系到員工的自身利益,甚至是人們擇業(yè)的一個(gè)主要衡量指標(biāo)。在這些因素的共同影響下,研究其盈利能力很有現(xiàn)實(shí)意義。本篇論文由五部分組成：第一章,導(dǎo)論。第二章,是與旅游業(yè)上市公司盈利能力有關(guān)的概念和基礎(chǔ)理論。首先是對(duì)旅游業(yè)上市公司進(jìn)行了定義,接著對(duì)盈利能力和盈利能力指標(biāo)的概念作了解釋說明；第三部分是說明了影響旅游業(yè)上市公司的盈利能力的因素；而后,又分析了我國(guó)旅游業(yè)發(fā)展的相關(guān)政策。第三章,旅游業(yè)上市公司盈利能力分析。該部分為本文的核心,以旅游業(yè)32家上市公司6個(gè)盈利能力指標(biāo)的對(duì)比分析為主,并通過主營(yíng)業(yè)務(wù)的不同將其劃分為七個(gè)子行業(yè)。第四章,是案例分析部分。選取了3個(gè)有代表性的旅游業(yè)上市公司,即中國(guó)國(guó)旅股份有限公司(601888)、武漢三特索道集團(tuán)股份有限公司(002759)和上海錦江國(guó)際酒店發(fā)展股份有限公司(600754),對(duì)其凈資產(chǎn)收益率進(jìn)行了分解分析。第五章,是問題與對(duì)策部分。主要是根據(jù)全文的分析,指出旅游業(yè)上市公司發(fā)展過程中盈利能力方面存在的問題,并且提出了相應(yīng)的建議和對(duì)策。
[Abstract]:Since entering the new century, people's spiritual and cultural needs have become increasingly prominent when the people's material life is constantly rich. Under the dual influence of people's demand and national policy of stimulating consumption, China's tourism industry ushered in the golden opportunity of development. A-share listing in China's many companies also involved in the tourism industry. According to Oriental Wealth Network statistics, tourism concept plate a total of 32 listed companies. Among them, Shanghai has 13 tourism listed companies, Shenzhen 19 tourism listed companies. They are increasingly the focus of attention. Therefore, the analysis of the profitability of tourism listed companies has a very important practical significance. Profitability is the key factor concerned by all parties inside and outside the enterprise. From an external point of view, investors' concern for the profitability of an enterprise is to see whether it can bring about investment returns and protect the owner's rights and interests of investors, while creditors' concern about the profitability of an enterprise is to see if they can recover their principal and interest on time. The government pays close attention to the profitability of enterprises to see whether they can pay more taxes, to protect the government's financial revenue, and to exercise its social management function. From the internal point of view, the enterprise employees are also concerned about the profitability of the enterprise. The profitability of an enterprise is directly related to the employee's own interests, and even a major measure of people's choice of employment. Under the influence of these factors, the study of its profitability is of practical significance. This paper consists of five parts: chapter one, introduction. The second chapter is the concept and basic theory related to the profitability of listed tourism companies. First, it defines the listed tourism companies, then explains the concepts of profitability and profitability indicators. The third part explains the factors that affect the profitability of listed tourism companies. It also analyzes the related policies of tourism development in China. The third chapter, the tourism listed companies profitability analysis. This part is the core of this paper, which is mainly based on the comparative analysis of the six profitability indexes of 32 listed companies in tourism industry, and is divided into seven sub-industries through the difference of the main business. The fourth chapter is the case analysis part. Three representative tourism listed companies are selected. That is, China National Travel Company Limited (601888), Wuhan Sante Cableway Group Co., Ltd. (002759) and Shanghai Jinjiang International Hotel Development Co., Ltd. (600754). The fifth chapter, is the question and the countermeasure part. Based on the analysis of the full text, this paper points out the problems existing in the process of the development of tourism listed companies, and puts forward the corresponding suggestions and countermeasures.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F592.6;F590.66

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