景区类上市公司经营业绩的时空差异及影响因素

发布时间：2018-03-30 06:23

本文选题：景区类上市公司　切入点：经营业绩　出处：《经济地理》2014年12期

【摘要】：运用差异分析法,以我国12家景区类上市公司2007—2012年的财务数据为分析对象,揭示景区类上市公司经营绩效的时空差异及形成的影响因素,结果发现:1时间维度看,景区类上市公司经济业绩总体差异较大:绝对差异呈扩大趋势,相对差异呈波浪状;2空间维度看,景区类企业经营收入差异显著,东部内部差异是空间差异的主要来源,区域间次之但易受重大事件影响,西部地区较小且不稳定,中部地区最小;3收入构成角度看,其他类收入的差异大于景区类,呈上升趋势,但景区类收入仍是影响收入差异的主要因素;4影响因素角度看,其他因素不变的条件下:企业所在市的旅游资源丰度、人均GDP及客运量每提高1%,企业经营业绩将提高0.074%、0.652%和0.156%;另外,企业自有资金状况及在不同的生命周期下运用何种多元化战略也是差异形成的重要因素之一。
[Abstract]:By using the method of difference analysis, taking the financial data of 12 scenic spots listed companies from 2007 to 2012 as the object of analysis, this paper reveals the spatio-temporal differences of the performance of listed companies in scenic spots and the influencing factors of their formation. The results show that: 1 time dimension. The overall difference of economic performance of listed companies in scenic areas is large: absolute differences show a trend of expansion, relative differences show a wavy spatial dimension, scenic enterprises operating income differences are significant, the eastern internal differences are the main source of spatial differences. The western region is small and unstable. From the point of view of the minimum income composition of the central region, the difference of the other types of income is larger than that of the scenic area, showing an upward trend. However, the income of scenic spots is still the main factor affecting the income difference. From the point of view of other factors, the tourism resources of the city where the enterprise is located are abundant. For each increase of per capita GDP and passenger volume, the business performance of the enterprise will increase by 0.0740.652% and 0.1566.In addition, the status of the enterprise's own capital and the diversification strategy used in different life cycles are also one of the important factors in the formation of the difference.
【作者单位】：吉首大学商学院;
【基金】：国家自然科学基金项目(41261024)
【分类号】：F592;F276.6

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