我国旅游业上市公司盈利能力分析
发布时间：2018-10-18 15:49
【摘要】：进入新世纪以来,在国人的物质生活不断丰富之时,人们对精神文化的需求也逐渐凸显。在人们的需求和国家刺激消费政策的双重影响下,我国旅游业迎来了发展的黄金时机。我国A股上市的众多公司中也有涉及旅游行业的公司。根据东方财富网资料统计,旅游业概念板块中共32家上市公司。其中,沪市中有13家旅游业上市公司,深市中有19家旅游业上市公司。它们日益成为人们关注的重点。因此,对旅游业上市公司盈利能力的分析具有十分重要的现实意义。盈利能力是企业内外有关各方都关心的关键因素。从外部来看,投资人关注企业的盈利能力是看其能否带来投资收益,保障投资者的所有者权益；债权人关注企业的盈利能力是看其能否如期收回本息,保障债权人投入资金的安全性；政府部门关注企业的盈利能力是看其能否上缴更多的税收,保障政府的财政收入,行使其社会管理职能。从内部来看,企业职工也关心企业的盈利能力。一个企业盈利能力的强弱直接关系到员工的自身利益,甚至是人们择业的一个主要衡量指标。在这些因素的共同影响下,研究其盈利能力很有现实意义。本篇论文由五部分组成：第一章,导论。第二章,是与旅游业上市公司盈利能力有关的概念和基础理论。首先是对旅游业上市公司进行了定义,接着对盈利能力和盈利能力指标的概念作了解释说明；第三部分是说明了影响旅游业上市公司的盈利能力的因素；而后,又分析了我国旅游业发展的相关政策。第三章,旅游业上市公司盈利能力分析。该部分为本文的核心,以旅游业32家上市公司6个盈利能力指标的对比分析为主,并通过主营业务的不同将其划分为七个子行业。第四章,是案例分析部分。选取了3个有代表性的旅游业上市公司,即中国国旅股份有限公司(601888)、武汉三特索道集团股份有限公司(002759)和上海锦江国际酒店发展股份有限公司(600754),对其净资产收益率进行了分解分析。第五章,是问题与对策部分。主要是根据全文的分析,指出旅游业上市公司发展过程中盈利能力方面存在的问题,并且提出了相应的建议和对策。
[Abstract]:Since entering the new century, people's spiritual and cultural needs have become increasingly prominent when the people's material life is constantly rich. Under the dual influence of people's demand and national policy of stimulating consumption, China's tourism industry ushered in the golden opportunity of development. A-share listing in China's many companies also involved in the tourism industry. According to Oriental Wealth Network statistics, tourism concept plate a total of 32 listed companies. Among them, Shanghai has 13 tourism listed companies, Shenzhen 19 tourism listed companies. They are increasingly the focus of attention. Therefore, the analysis of the profitability of tourism listed companies has a very important practical significance. Profitability is the key factor concerned by all parties inside and outside the enterprise. From an external point of view, investors' concern for the profitability of an enterprise is to see whether it can bring about investment returns and protect the owner's rights and interests of investors, while creditors' concern about the profitability of an enterprise is to see if they can recover their principal and interest on time. The government pays close attention to the profitability of enterprises to see whether they can pay more taxes, to protect the government's financial revenue, and to exercise its social management function. From the internal point of view, the enterprise employees are also concerned about the profitability of the enterprise. The profitability of an enterprise is directly related to the employee's own interests, and even a major measure of people's choice of employment. Under the influence of these factors, the study of its profitability is of practical significance. This paper consists of five parts: chapter one, introduction. The second chapter is the concept and basic theory related to the profitability of listed tourism companies. First, it defines the listed tourism companies, then explains the concepts of profitability and profitability indicators. The third part explains the factors that affect the profitability of listed tourism companies. It also analyzes the related policies of tourism development in China. The third chapter, the tourism listed companies profitability analysis. This part is the core of this paper, which is mainly based on the comparative analysis of the six profitability indexes of 32 listed companies in tourism industry, and is divided into seven sub-industries through the difference of the main business. The fourth chapter is the case analysis part. Three representative tourism listed companies are selected. That is, China National Travel Company Limited (601888), Wuhan Sante Cableway Group Co., Ltd. (002759) and Shanghai Jinjiang International Hotel Development Co., Ltd. (600754). The fifth chapter, is the question and the countermeasure part. Based on the analysis of the full text, this paper points out the problems existing in the process of the development of tourism listed companies, and puts forward the corresponding suggestions and countermeasures.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F590.66
本文编号：2279603
[Abstract]:Since entering the new century, people's spiritual and cultural needs have become increasingly prominent when the people's material life is constantly rich. Under the dual influence of people's demand and national policy of stimulating consumption, China's tourism industry ushered in the golden opportunity of development. A-share listing in China's many companies also involved in the tourism industry. According to Oriental Wealth Network statistics, tourism concept plate a total of 32 listed companies. Among them, Shanghai has 13 tourism listed companies, Shenzhen 19 tourism listed companies. They are increasingly the focus of attention. Therefore, the analysis of the profitability of tourism listed companies has a very important practical significance. Profitability is the key factor concerned by all parties inside and outside the enterprise. From an external point of view, investors' concern for the profitability of an enterprise is to see whether it can bring about investment returns and protect the owner's rights and interests of investors, while creditors' concern about the profitability of an enterprise is to see if they can recover their principal and interest on time. The government pays close attention to the profitability of enterprises to see whether they can pay more taxes, to protect the government's financial revenue, and to exercise its social management function. From the internal point of view, the enterprise employees are also concerned about the profitability of the enterprise. The profitability of an enterprise is directly related to the employee's own interests, and even a major measure of people's choice of employment. Under the influence of these factors, the study of its profitability is of practical significance. This paper consists of five parts: chapter one, introduction. The second chapter is the concept and basic theory related to the profitability of listed tourism companies. First, it defines the listed tourism companies, then explains the concepts of profitability and profitability indicators. The third part explains the factors that affect the profitability of listed tourism companies. It also analyzes the related policies of tourism development in China. The third chapter, the tourism listed companies profitability analysis. This part is the core of this paper, which is mainly based on the comparative analysis of the six profitability indexes of 32 listed companies in tourism industry, and is divided into seven sub-industries through the difference of the main business. The fourth chapter is the case analysis part. Three representative tourism listed companies are selected. That is, China National Travel Company Limited (601888), Wuhan Sante Cableway Group Co., Ltd. (002759) and Shanghai Jinjiang International Hotel Development Co., Ltd. (600754). The fifth chapter, is the question and the countermeasure part. Based on the analysis of the full text, this paper points out the problems existing in the process of the development of tourism listed companies, and puts forward the corresponding suggestions and countermeasures.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F590.66
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