我国旅游上市公司无形资产与经营绩效的相关性研究

发布时间：2018-04-06 01:15

本文选题：无形资产　切入点：旅游上市公司　出处：《武汉科技大学》2013年硕士论文

【摘要】：进入21世纪以来，中国市场经济蓬勃发展，经济增长方式已经由粗放型变为婉约型，无形资产逐渐成为企业生存和发展的关键要素。旅游产业逐渐成为我国经济的重要组成部分，无形资产是否对旅游企业的发展具有重要意义？如何更好的进行无形资产的投资与管理，，以促进旅游企业的发展？对于当前的旅游上市公司以及旅游行业具有重要意义。本文采用规范研究和实证研究方法对旅游上市公司无形资产与经营绩效的相关性进行分析。首先从无形资产的基本概念，无形资产的分类，无形资产确认、计量及信息披露的相关规定出发，分析了无形资产对经营绩效影响的作用机理。而后，以旅游上市公司主营业务范围为基准，将其分为酒店类、景区类、综合类三类，并对2003-2012年来我国旅游上市公司无形资产和经营绩效状况的现状进行研究，研究发现我国旅游业上市公司拥有的无形资产数量在逐年增加且无形资产结构呈现一定的变化；旅游业上市公司的无形资产主要由土地使用权及特许经营权组成，无形资产整体技术含量不大。最后，选取29家旅游上市公司为样本，分别建立无形资产总量、分类无形资产与不同类别旅游上市公司经营绩效的关系模型，运用了多元回归分析方法，量化整体无形资产、分类无形资产以及分类旅游上市公司对企业经营绩效的影响。实证结果表明无形资产总量对企业经营绩效具有显著的正向影响，旅游上市公司三类无形资产对经营绩效都具有促进作用，而技术类无形资产对经营绩效的贡献度最为显著。景区类旅游上市公司拥有的土地使用权占无形资产总量的比重最大，酒店类旅游上市公司的技术类无形资产同比最多，因此景区类旅游上市公司无形资产对企业经营绩效的作用最明显，酒店类次之。通过本文的研究，确定无形资产对旅游企业经营绩效具有显著影响，同时不同类别的无形资产对经营绩效的影响是有差异的。这将对于旅游企业优化无形资产的信息披露、结构管理以及投资战略具有指导意义。
[Abstract]:Since the beginning of the 21st century, China's market economy has developed vigorously, the mode of economic growth has been changed from extensive type to graceful type, and intangible assets have gradually become the key elements for the survival and development of enterprises.Tourism industry has gradually become an important part of our economy. Is intangible assets of great significance to the development of tourism enterprises?How to better investment and management of intangible assets in order to promote the development of tourism enterprises?For the current tourism listed companies and tourism industry has important significance.This paper uses normative and empirical research methods to analyze the relationship between intangible assets and operating performance of tourism listed companies.Based on the basic concept of intangible assets, the classification of intangible assets, the recognition, measurement and information disclosure of intangible assets, this paper analyzes the mechanism of the impact of intangible assets on operating performance.Then, based on the main business scope of tourism listed companies, it is divided into three categories: hotel, scenic spot and comprehensive, and the present situation of intangible assets and operating performance of tourism listed companies in China in 2003-2012 is studied.The study found that the number of intangible assets owned by tourism listed companies is increasing year by year and the structure of intangible assets is changing. The intangible assets of tourism listed companies are mainly composed of land use right and franchise right.Intangible assets overall technical content is not large.Finally, 29 tourism listed companies are selected as samples to establish the relationship model of total intangible assets, classifying intangible assets and operating performance of different types of tourism listed companies, and using multiple regression analysis to quantify the overall intangible assets.The influence of classified intangible assets and classified tourism listed companies on business performance.The empirical results show that the total amount of intangible assets has a significant positive impact on business performance. The three types of intangible assets of tourism listed companies promote business performance, while the contribution of technology intangible assets to business performance is the most significant.Scenic spot tourism listed companies have the largest proportion of land use rights in the total intangible assets, and hotel tourism listed companies have the most technical intangible assets compared with the same period last year.Therefore, the effect of intangible assets of scenic spots tourism listed companies on business performance is the most obvious, followed by hotels.Through the study of this paper, it is determined that intangible assets have a significant impact on the operating performance of tourism enterprises, and different types of intangible assets have different effects on operating performance.This will be of guiding significance for tourism enterprises to optimize the information disclosure, structure management and investment strategy of intangible assets.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F592.6;F273.4

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