我国旅游行业上市公司财务预测研究

发布时间：2018-04-17 04:12

本文选题：旅游行业 + 财务预测　；参考：《天津大学》2012年硕士论文

【摘要】：旅游行业是一个综合性产业，其涉及的领域比较宽泛，与其他行业交叉融合。旅游行业在我国迅速发展，成为朝阳产业。我国学术领域针对旅游行业的研究也越来越多。上市公司是行业中的佼佼者，上市公司的经营发展、战略调整和财务状况是一个行业的缩影。根据Wind的统计结果，我国旅游行业共有24家上市公司。在当今的环境背景下，经济稳步增长，市场竞争日趋激烈。企业在经营发展中，根据内外部环境的变化，预测企业的财务状况以及时地调整企业的经营战略显得越加重要。本文研究的重点就是旅游行业上市公司的财务预测。首先本文综述了国内外财务预测研究的现状，介绍了财务预测的步骤，解析各个财务预测方法及其特征，明确了财务预测方法选用的原则。同时，本文阐述了我国旅游行业发展的现状，分析了旅游行业上市公司的背景，总结我国旅游行业上市公司的特点。然后根据旅游行业上市公司的独特性，基于上市公司的三张核心财务报表，选用能够代表旅游行业上市公司综合财务状况的财务指标，构建财务预测指标体系。本文再结合每一个财务指标的特征，选用合适的财务预测方法，构建我国旅游行业上市公司的财务预测模型。在本文的最后，选用丽江旅游作为实例，根据构建的财务预测模型，对丽江旅游进行财务预测分析。
[Abstract]:Tourism industry is a comprehensive industry, which involves a wide range of fields, cross-merge with other industries.Tourism industry develops rapidly in our country, become sunrise industry.There are more and more researches on tourism industry in the academic field of our country.Listed companies are the best in the industry. The development, strategic adjustment and financial situation of the listed companies are the epitome of an industry.According to Wind statistics, there are 24 listed companies in China's tourism industry.In today's environment background, the economy grows steadily, the market competition becomes fiercer day by day.According to the changes of internal and external environment, it is more and more important to forecast the financial situation of enterprises in order to adjust the management strategy in time.The focus of this paper is the financial forecast of listed companies in tourism industry.Firstly, this paper summarizes the present situation of financial forecasting research at home and abroad, introduces the steps of financial forecasting, analyzes the methods and characteristics of financial forecasting, and clarifies the principles of choosing financial forecasting methods.At the same time, this paper expounds the present situation of the tourism industry in China, analyzes the background of the listed companies in the tourism industry, and summarizes the characteristics of the listed companies in the tourism industry.Then according to the uniqueness of the listed companies in tourism industry, based on the three core financial statements of the listed companies, the financial indicators which can represent the comprehensive financial situation of the listed companies in the tourism industry are selected, and the financial forecasting index system is constructed.According to the characteristics of each financial index, this paper selects the appropriate financial forecasting method to construct the financial forecasting model of the listed companies in the tourism industry in China.At the end of this paper, we choose Lijiang tourism as an example and analyze the financial forecast of Lijiang tourism according to the financial forecast model.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F592.6;F832.51

【参考文献】