發(fā)布時間：2018-12-15 21:17

【摘要】：旅游業(yè)已成為我國國民經(jīng)濟的戰(zhàn)略性支柱產(chǎn)業(yè),旅游上市公司作為旅游業(yè)的典型,其財務(wù)運營效率對企業(yè)自身降低運營成本,提升核心競爭力極為重要。根據(jù)旅游板塊35家上市公司2015年年報,選取總資產(chǎn)、主營業(yè)成本、期間費用等5個投入指標(biāo)和主營業(yè)收入、凈利潤及總資產(chǎn)增長率等4個產(chǎn)出指標(biāo),建立評價指標(biāo)體系,并運用DEA方法進行評價,得到35個旅游上市公司財務(wù)運營的技術(shù)效率和規(guī)模效率值。研究結(jié)果顯示:我國旅游上市公司財務(wù)運營效率整體狀況堪憂,技術(shù)效率和規(guī)模效率整體偏低,只有14.3%的旅游上市公司取得了較為理想的財務(wù)運營技術(shù)效率和規(guī)模效率,85.7%的旅游上市公司財務(wù)運營技術(shù)效率和規(guī)模效率偏低。針對以上情況,從財務(wù)運營綜合效率有效型和無效型兩個方面為旅游上市公司提出針對性建議。
[Abstract]:Tourism has become a strategic pillar industry of our national economy. As a typical tourism industry, the financial efficiency of tourism listed companies is very important for enterprises to reduce their operating costs and enhance their core competitiveness. According to the annual report of 35 listed companies in the tourism sector in 2015, five input indicators, including total assets, main operating costs, period expenses, and four output indicators, such as main operating income, net profit and total asset growth rate, are selected to establish an evaluation index system. The technical efficiency and scale efficiency of 35 tourism listed companies are obtained by using DEA method. The results show that: the overall financial operation efficiency of tourism listed companies in China is not good, the technical efficiency and scale efficiency are on the low side, only 14.3% of the tourism listed companies have achieved more ideal financial operation technical efficiency and scale efficiency. 85.7% of the listed tourism companies have low technical efficiency and scale efficiency in financial operation. In view of the above situation, this paper puts forward some suggestions for the tourism listed companies from two aspects of the comprehensive efficiency and the invalid type of financial operation.
【作者單位】： 石家莊學(xué)院經(jīng)濟管理學(xué)院;鄭州大學(xué)西亞斯國際學(xué)院;上海攜程宏睿國際旅行社有限公司北京分公司;
【分類號】：F259.27;;F224

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