我国旅行社财务绩效及省际比较研究

发布时间：2018-02-28 00:55

本文关键词： 旅行社财务绩效评价因子分析省际比较研究　出处：《暨南大学》2014年硕士论文　论文类型：学位论文

【摘要】：旅行社的绩效一直备受关注，旅行社财务绩效的定量评价是重要研究问题。随着近年来旅游业的蓬勃发展，对旅行社绩效进行客观、科学评价已经成为亟待解决的问题。本文在对文献进行梳理和相关理论进行归纳的基础之上，，对现行的旅行社财务绩效评价的状况进行分析，并且结合实际数据获取的可行性以及定性分析，筛选财务指标构建我国旅行社财务绩效评价指标体系，并构建一套通用的绩效评价体系并对我国旅行社财务绩效及省区差异进行评价。根据所构建的指标体系，采用因子分析法，以全国30省（自治区、直辖市）旅行社为研究对象对我国旅行社整体绩效以及变化进行评价，同时对各省份旅行社的财务绩效进行比较研究，并将我国各省划分为不同类型。研究表明：（1）旅行社财务绩效评价体系包括资产运营、盈利能力、偿债能力以及发展能力四个因子，其权重分别为0.2838、0.2703、0.2549、0.1909；（2）2007-2011年我国旅行社财务绩效盈利能力因子和偿债能力因子平均得分相对较高，而资产营运影子和发展能力因子平均得分相对较低；（3）2007-2011年我国旅行社财务绩效综合得分呈现先下降后稳步上升的趋势；（4）不同年份我国各省（自治区、直辖市）综合得分排名变化较大，变化未呈现明显规律性；（5）根据四个因子得分是否均衡以及财务绩效综合得分排名先后，可以将我国30省（自治区、直辖市）划分为6种类型。最后文章对旅行社的经营及绩效提高提出建议。
[Abstract]:The quantitative evaluation of travel agency financial performance is an important research issue. With the rapid development of tourism in recent years, the objective of travel agency performance has become an urgent problem to be solved. On the basis of summarizing the literature and related theories, this paper analyzes the current situation of travel agency financial performance evaluation, and combines with the feasibility and qualitative analysis of actual data acquisition. The financial performance evaluation index system of travel agencies in China is established by screening financial indicators, and a set of general performance evaluation system is constructed, and the financial performance of travel agencies in China and the differences between provinces and regions are evaluated. Using factor analysis method, taking 30 provinces (autonomous regions, municipalities directly under the Central Government) as the research object, this paper evaluates the overall performance and changes of travel agencies in China, and makes a comparative study on the financial performance of travel agencies in each province. The study shows that the financial performance evaluation system of travel agency includes four factors: assets operation, profitability, solvency and development ability. Their weights are 0.2838 / 0.2703 / 0.2549 / 0.1909 / 0.1909 respectively. The average scores of financial performance profitability factor and solvency factor of travel agencies in China from 2007 to 2011 are relatively high. However, the average score of the shadow of asset operation and the factor of development ability is relatively low. From 2007 to 2011, the comprehensive score of financial performance of travel agencies in China showed a trend of decreasing first, then rising steadily. 4) in different years, the provinces (autonomous regions) of our country, According to whether the scores of the four factors are balanced and the comprehensive scores of financial performance rank successively, 30 provinces (autonomous regions) can be divided into three provinces (autonomous regions). There are six types of travel agencies. Finally, the article gives some suggestions on the management and performance improvement of travel agencies.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F590.66

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