新视角下的我国住宿业上市公司业绩评价研究

发布时间：2018-01-13 02:07

本文关键词：新视角下的我国住宿业上市公司业绩评价研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：住宿业作为旅游业的三大产业支柱之一，其经营状况对旅游业的产业发展具有重要影响，随着旅游业和证券市场的发展，自1993年开始部分住宿业企业通过上市的方式谋求进一步的发展，成为住宿业企业的重要组成部分。2012年4月中国证监会发布的《上市公司行业分类指引》中出现了“住宿业”这一行业门类，在此之前尚没有这样的提法，因此对于“住宿业上市公司”的研究尚处于起步阶段。之前学者对住宿业上市公司的研究，视角相对单一，鲜有学者尝试从不同角度利用不同的方法对其进行综合评价或者在评价方法上做出一定的探讨。本文在大量文献分析的基础上，对住宿业上市公司从上市时间、地域分布、经营范围、公司规模和盈利情况等方面进行了多角度描述。在此基础上，本文利用住宿业上市公司近3年的财务数据并使用主成分分析法和杜邦分析法对8家住宿业上市公司进行综合评价。本文认为，，主成分分析法和杜邦分析法在方法上具有一定程度的互补性，在定性分析的基础上，将主成分分析法和杜邦分析法两种方法结合起来，能够对8家住宿业上市公司做出更为客观全面的评价。
[Abstract]:As one of the three pillars of tourism industry, accommodation industry has an important impact on the development of tourism industry, along with the development of tourism and securities market. Since 1993, some of the residential enterprises have sought for further development through the way of listing. In April 2012, China Securities Regulatory Commission (CSRC) issued the "Industry Classification of listed companies", which appeared in the category of "accommodation industry". There is no such reference before, so the study of "listed companies in accommodation industry" is still in its infancy. Previous scholars on the residential industry listed companies, the perspective is relatively single. Few scholars try to use different methods from different angles to conduct comprehensive evaluation or to make a certain discussion on the evaluation methods. Based on a large number of literature analysis, this paper analyzes the listed companies in the accommodation industry from the listing time. Geographical distribution, business scope, company size and profitability are described from various angles. On this basis. Based on the financial data of the listed companies in the accommodation industry in recent three years, this paper makes a comprehensive evaluation of the eight listed companies in the accommodation industry by using principal component analysis and DuPont analysis. This paper holds that principal component analysis and DuPont analysis are complementary to each other to a certain extent. On the basis of qualitative analysis, principal component analysis and DuPont analysis are combined. Can make a more objective and comprehensive evaluation of 8 listed companies in the accommodation industry.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F719;F275

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