旅游上市公司绩效评价及变动趋势研究

发布时间：2018-06-15 20:41

本文选题：旅游上市公司 + DEA　；参考：《江西师范大学》2012年硕士论文

【摘要】：旅游业，21世纪的朝阳产业，在国民经济发展中的经济作用日益显现。作为第三产业发展的中坚力量，旅游业日益受到理论界和实践界的关注。而旅游上市公司，作为旅游企业中的佼佼者，对旅游业发展的影响极为深远。在旅游上市公司的相关研究中，公司绩效评价是十分重要的内容。同时，在旅游行业逐步发展完善、求新求变的过程中，旅游上市也会在不同程度上受到挑战、压力和冲击，也将面临着新的机遇。旅游上市公司如何提高绩效，培育和提升竞争能力已是业界广泛讨论的话题。同时，如何对其的绩效进行评价也成了研究的一个热点和难点。本研究通过DEA方法与其他绩效评价方法的对比，对DEA方法在旅游上市公司绩效评价中的适用性进行了分析。通过筛选合适的决策单元，建立输入输出指标体系，确定DEA计算模型等一系列步骤，构建了一套较为完整的基于DEA的旅游上市公司绩效评价模式。本研究本着理论联系实际的原则，利用DEA方法，依靠横向（不同公司间的比较）和纵向（不同年份间的比较）两条线相结合的分析思路，保证了研究的客观性和可比较性，通过对具体的旅游上市企业进行DEA有效性评价，揭示其所处的一个发展现状，为企业实际经营中出现的规模不当等问题提供一个的良好的识别方法，进而提出一些解决问题的途径和措施。由于我国证券市场在不断地走向成熟，，投资人的投资更趋于理性，本研究意义还在于为广大投资者认识和了解旅游上市公司，进行投资决策提供一定的参考。
[Abstract]:The sunrise industry of tourism industry in the 21 st century is playing an increasingly important role in the development of national economy. As the backbone of the development of the tertiary industry, tourism has been paid more and more attention by the theorists and the practitioners. The tourism listed companies, as the leading tourism enterprises, have a profound impact on the development of tourism. In the related research of tourism listed companies, corporate performance evaluation is very important. At the same time, in the process of gradual development and improvement of tourism industry, tourism listing will be challenged, pressured and impacted in varying degrees, and will also face new opportunities. How to improve the performance, cultivate and enhance the competitiveness of the tourism listed companies has been widely discussed in the industry. At the same time, how to evaluate its performance has become a hot and difficult research. Based on the comparison of DEA method and other performance evaluation methods, the applicability of DEA method in tourism listed company performance evaluation is analyzed. By selecting the appropriate decision-making units, establishing the index system of input and output, and determining the DEA calculation model, a set of relatively complete performance evaluation model of tourism listed companies based on DEA is constructed. Based on the principle of integrating theory with practice and using DEA method, this study relies on the combination of horizontal (comparison between different companies) and vertical (comparison between different years) to ensure the objectivity and comparability of the study. By evaluating the DEA effectiveness of the specific tourism listed enterprises, this paper reveals the present situation of its development, and provides a good identification method for the problems of improper scale in the actual operation of the enterprises. Then some ways and measures to solve the problem are put forward. As the securities market in our country is maturing, the investors' investment tends to be more rational. The significance of this study is to provide some reference for the investors to know and understand the tourism listed companies and to make investment decisions.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F592.6;F832.51;F224

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