基于DEA法评价我国旅游上市公司财务运营效率

发布时间：2018-12-15 21:17

【摘要】：旅游业已成为我国国民经济的战略性支柱产业,旅游上市公司作为旅游业的典型,其财务运营效率对企业自身降低运营成本,提升核心竞争力极为重要。根据旅游板块35家上市公司2015年年报,选取总资产、主营业成本、期间费用等5个投入指标和主营业收入、净利润及总资产增长率等4个产出指标,建立评价指标体系,并运用DEA方法进行评价,得到35个旅游上市公司财务运营的技术效率和规模效率值。研究结果显示:我国旅游上市公司财务运营效率整体状况堪忧,技术效率和规模效率整体偏低,只有14.3%的旅游上市公司取得了较为理想的财务运营技术效率和规模效率,85.7%的旅游上市公司财务运营技术效率和规模效率偏低。针对以上情况,从财务运营综合效率有效型和无效型两个方面为旅游上市公司提出针对性建议。
[Abstract]:Tourism has become a strategic pillar industry of our national economy. As a typical tourism industry, the financial efficiency of tourism listed companies is very important for enterprises to reduce their operating costs and enhance their core competitiveness. According to the annual report of 35 listed companies in the tourism sector in 2015, five input indicators, including total assets, main operating costs, period expenses, and four output indicators, such as main operating income, net profit and total asset growth rate, are selected to establish an evaluation index system. The technical efficiency and scale efficiency of 35 tourism listed companies are obtained by using DEA method. The results show that: the overall financial operation efficiency of tourism listed companies in China is not good, the technical efficiency and scale efficiency are on the low side, only 14.3% of the tourism listed companies have achieved more ideal financial operation technical efficiency and scale efficiency. 85.7% of the listed tourism companies have low technical efficiency and scale efficiency in financial operation. In view of the above situation, this paper puts forward some suggestions for the tourism listed companies from two aspects of the comprehensive efficiency and the invalid type of financial operation.
【作者单位】：石家庄学院经济管理学院;郑州大学西亚斯国际学院;上海携程宏睿国际旅行社有限公司北京分公司;
【分类号】：F259.27;;F224

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