我国旅游上市公司营运资金政策以及影响因素实证分析
发布时间：2019-01-21 12:54
【摘要】：改革开放几十年里，中国的旅游业得到快速的发展，旅游业是国民经济基础产业，研究旅游业上市公司营运资金政策，除了能够更好的了解旅游业营运资金政策及改善旅游业营运资金政策外，还能够对其他行业起到借鉴作用。本文以旅游业上市公司为例，对营运资金政策进行了深入理论分析和实证研究，研究思路和研究方法对该领域均有一定创新，本文的主要研究工作和成果如下： 首先，在对营运资金政策相关理论分析的基础上，对我国旅游上市公司营运资金政策影响因素做出综述和分析。 其次，选取了28家旅游业上市公司2011年和2012年的相关数据，利用SPSS软件对这两年的数据分别进行回归分析，以得出我国旅游业上市公司营运资金政策的现状及影响因素。我国旅游业上市公司大多属于激进型，稳健型的较少。营运资金政策的主要影响因素有：企业的规模，盈利能力，发展能力，管理水平。 最后，对我国旅游上市公司的影响因素作出分析，，并提出相关建议。
[Abstract]:During the decades of reform and opening up, China's tourism industry has been developing rapidly. Tourism is the basic industry of the national economy. The working capital policies of listed tourism companies have been studied. In addition to a better understanding of the tourism working capital policy and improve the tourism working capital policy, but also for other industries to play a reference role. Taking listed tourism companies as an example, this paper makes an in-depth theoretical analysis and empirical research on the working capital policy. The research ideas and research methods are innovative in this field. The main research work and results are as follows: first, Based on the theoretical analysis of working capital policy, this paper summarizes and analyzes the influencing factors of working capital policy of tourism listed companies in China. Secondly, we select 28 tourism listed companies in 2011 and 2012, and use SPSS software to analyze the data of the two years respectively, in order to get the current situation and influencing factors of the working capital policy of tourism listed companies in China. China's tourism listed companies are mostly radical, less robust. The main influencing factors of working capital policy are: enterprise size, profitability, development ability and management level. Finally, this paper analyzes the influencing factors of tourism listed companies in China, and puts forward some relevant suggestions.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F590.66;F592.6;F276.6
本文编号：2412683
[Abstract]:During the decades of reform and opening up, China's tourism industry has been developing rapidly. Tourism is the basic industry of the national economy. The working capital policies of listed tourism companies have been studied. In addition to a better understanding of the tourism working capital policy and improve the tourism working capital policy, but also for other industries to play a reference role. Taking listed tourism companies as an example, this paper makes an in-depth theoretical analysis and empirical research on the working capital policy. The research ideas and research methods are innovative in this field. The main research work and results are as follows: first, Based on the theoretical analysis of working capital policy, this paper summarizes and analyzes the influencing factors of working capital policy of tourism listed companies in China. Secondly, we select 28 tourism listed companies in 2011 and 2012, and use SPSS software to analyze the data of the two years respectively, in order to get the current situation and influencing factors of the working capital policy of tourism listed companies in China. China's tourism listed companies are mostly radical, less robust. The main influencing factors of working capital policy are: enterprise size, profitability, development ability and management level. Finally, this paper analyzes the influencing factors of tourism listed companies in China, and puts forward some relevant suggestions.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F590.66;F592.6;F276.6
【参考文献】
相关期刊论文 前2条
1 邹运权;;有效的营运资本管理——长飞公司的营运资本管理经验[J];审计月刊;2006年09期
2 杜京华;企业管理中的营运资金政策[J];理论学习;2001年04期
本文编号：2412683
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