本文選題：酒店類上市公司 + 盈利質(zhì)量��； 參考：《湘潭大學(xué)》2012年碩士論文

【摘要】：旅游類上市公司按其主營(yíng)業(yè)務(wù)收入的主要來源可分為旅游酒店類、旅游景點(diǎn)類和旅游綜合類。酒店類上市公司是整個(gè)旅游行業(yè)上市公司的三大板塊之一，在整個(gè)旅游業(yè)中起著很重要的作用，而公司的盈利質(zhì)量評(píng)價(jià)是對(duì)公司財(cái)務(wù)狀況的一種分析，是公司能否可持續(xù)發(fā)展的基礎(chǔ)條件。盈利質(zhì)量評(píng)價(jià)研究成為國(guó)內(nèi)外學(xué)者關(guān)注的熱點(diǎn)，但是對(duì)我國(guó)酒店類上市公司的財(cái)務(wù)方面，特別是盈利質(zhì)量評(píng)價(jià)方面的研究成果卻極為少見。而酒店類上市公司的財(cái)務(wù)狀況的優(yōu)劣對(duì)企業(yè)的生存和發(fā)展起著至關(guān)重要的作用，是企業(yè)能否正常運(yùn)營(yíng)的關(guān)鍵。因此對(duì)酒店類上市公司的財(cái)務(wù)狀況進(jìn)行量化研究，具有一定的研究意義。 目前國(guó)內(nèi)有不少研究整個(gè)上市公司盈利質(zhì)量的文章，但是由于盈利質(zhì)量評(píng)價(jià)過程中需要考慮盈利風(fēng)險(xiǎn)，而不同的行業(yè)有不同的風(fēng)險(xiǎn)，因此運(yùn)用盈利質(zhì)量評(píng)價(jià)指標(biāo)評(píng)價(jià)上市公司盈利質(zhì)量時(shí)，如果選取相同行業(yè)則可以排除難以量化的系統(tǒng)風(fēng)險(xiǎn)和不同行業(yè)風(fēng)險(xiǎn)的干擾。盈利質(zhì)量的特征包括盈利的真實(shí)公允性、安全性、持續(xù)穩(wěn)定性、成長(zhǎng)性和現(xiàn)金保障性，企業(yè)盈利在受企業(yè)本身資產(chǎn)狀況、財(cái)務(wù)狀況以及收入質(zhì)量構(gòu)成等因素影響的同時(shí)，也受會(huì)計(jì)準(zhǔn)則、企業(yè)的會(huì)計(jì)政策以及外部市場(chǎng)競(jìng)爭(zhēng)環(huán)境等因素的影響。本文從酒店的盈利質(zhì)量的特征和影響因素構(gòu)建了酒店類上市公司盈利質(zhì)量評(píng)價(jià)指標(biāo)，指標(biāo)體系分為償債能力指標(biāo)、發(fā)展能力指標(biāo)、運(yùn)營(yíng)能力指標(biāo)和現(xiàn)金保障能力指標(biāo)四個(gè)指標(biāo)。 酒店類上市公司盈利質(zhì)量綜合得分越高，，代表該年份的酒店盈利質(zhì)量水平越高；綜合得分大于0，說明盈利質(zhì)量水平高于平均水平，小于0則說明低于盈利質(zhì)量平均水平。根據(jù)綜合得分值F的大小可分為以下幾類：第一類，酒店類上市公司盈利質(zhì)量較好（F1），包括錦江股份2010；第二類，盈利質(zhì)量一般（0F1），包括金陵飯店2009、錦江股份2009、錦江股份2008、金陵飯店2008、金陵飯店2010、華天酒店2009、華天酒店2008；第三類，盈利水平較差（F0），包括華天酒店2010、東方賓館2010、新都酒店2010、ST東海A2008、東方賓館2008、ST東海A2009、東方賓館2009、ST東海A2010、新都酒店2008、新都酒店2009。針對(duì)研究反映出來的問題，文章從四個(gè)指標(biāo)體系出發(fā)，提出“開展融資經(jīng)營(yíng)”、“注重資產(chǎn)管理質(zhì)量”、“加強(qiáng)成本控制”、“突出主營(yíng)業(yè)績(jī)”、“實(shí)行專業(yè)化經(jīng)營(yíng)”五個(gè)關(guān)于提高酒店類上市公司盈利質(zhì)量的對(duì)策。
[Abstract]:Tourism listed companies can be divided into tourist hotels, tourist attractions and tourism synthesis according to their main business income.Hotel listed companies are one of the three major sectors of the listed companies in the whole tourism industry, which plays an important role in the whole tourism industry. The profit quality evaluation of the companies is an analysis of the financial situation of the companies.It is the basic condition of the sustainable development of the company.The research on profit quality evaluation has become a hot topic for scholars at home and abroad, but the research results on the financial aspects, especially the profit quality evaluation, of Chinese hotel listed companies are very rare.The financial status of hotel listed companies plays a vital role in the survival and development of enterprises, and is the key to the normal operation of enterprises.Therefore, the quantitative study on the financial situation of hotel listed companies has certain significance.At present, there are many articles on the profit quality of the whole listed company in China. However, due to the need to consider profit risk in the process of profit quality evaluation, different industries have different risks.Therefore, when using the profit quality evaluation index to evaluate the profit quality of listed companies, if the same industry is selected, the system risk and the interference of different industry risks can be eliminated.The characteristics of profit quality include true and fair profit, security, stability, growth and cash support. Profit is affected by assets, financial status and income quality, etc.Also affected by accounting standards, enterprise accounting policies and external market competition environment and other factors.Based on the characteristics and influencing factors of hotel profit quality, this paper constructs the evaluation index of hotel listed company's profit quality. The index system is divided into four indexes: solvency index, development ability index, operation ability index and cash guarantee ability index.The higher the comprehensive score of hotel listed company's profit quality, the higher the hotel profit quality level, the higher the hotel profit quality level is, the higher the comprehensive score is, the higher the profit quality level is, and the less than 0 is lower than the average profit quality level.According to the size of the comprehensive score F, it can be divided into the following categories: first, the hotel listed companies have better profit quality, including Jinjiang stock 2010;General profit quality includes Jinling Hotel 2009, Jinjiang share 2009, Jinjiang Stock 2008, Jinling Hotel 2008, Jinling Hotel 2010, Huatian Hotel 2009, Huatian Hotel 2008;Poor profit level, including Huatian Hotel 2010, Dongfang Hotel 2010, Xindu Hotel 2010 St East China Sea A2008, Dongfang Hotel 2008 St East China Sea A2009, Dongfang Hotel 2009 St East China Sea A2010, Xindu Hotel 2008, Xindu Hotel 2009 9.In view of the problems reflected in the study, the paper puts forward four index systems: "carrying out financing management", "paying attention to the quality of asset management", "strengthening cost control", "highlighting the main business performance",Five measures to improve the profit quality of hotel listed companies.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F719

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