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论文编号：	3490
作者编号：	2120092409
上传时间：	2011/6/15 20:49:15
中文题目：	我国综合类旅游上市公司经营绩效研究
英文题目：	Research on our integrated listed tourism companies operating performance
指导老师：	姚延波
中文关键字：	旅游上市公司 经营绩效 评价体系 财务指标 中青旅
英文关键字：	listed tourism companies operating performance
中文摘要：	随着消费市场的发展，我国旅游业发展迅速。特别是近几年奥运会、世博会、亚运会等世界节事活动的刺激，中国旅游业的国际市场也越来越大。旅游企业是旅游业发展的载体，而旅游上市公司是旅游企业中较有规模、竞争力和优势的企业。随着专业化分工和企业经营的多元化，出现了越来越多的综合类旅游上市公司。 近几年，越来越多的旅游企业通过上市融资优化资本结构。作为占中国旅游上市公司多数的综合类旅游上市公司，其发展也暴露出一些问题，经营能力较差，借助资本市场融资的能力也不强，致使旅游企业的经营绩效也不乐观。迫切需要通过对综合类旅游上市公司的经营绩效评价，思考旅游企业未来的发展路径。 本研究从利益相关者角度出发，全面考虑企业经营者、顾客、员工、政府等利益相关者的需求，结合综合类旅游上市公司经营多元化、运营成本大、资产规模较大等特点，采用因子分析法，选取了15个指标，建立了6个评价指标体系，对18家综合类旅游上市公司进行绩效评价。通过对18家企业综合绩效状况分析，得出综合类旅游上市公司在整体规模、盈利等指标上与旅游产业的战略地位不相符。 利用本研究综合因子得分排名得出的结果，选取了各项指标得分都位于中上水平的中青旅进行个案分析，由此深入总结出我国综合类旅游上市公司在多元化发展趋势和日益激烈的市场竞争中，要保持较好的经营绩效，应该调整组织结构，提供具有竞争力的组织管控平台，培养企业的核心竞争力；调整市场竞争策略、深化业务结构，强化市场竞争优势；调整资源配置、整合优势资源；完善信息系统，实现内部协同和整体优势。
英文摘要：	With the development of consumer market, China tourism industry is developing rapidly. Especially in recent years, as a result of the stimulation of the World Festivals, such as the Olympic Games, World Expo, the Asian Games and so on, China's international tourism market is also growing. Tourism enterprises are the carrier of tourism development, while listed tourism companies are more competitive with larger scale and more advantages than other enterprises. With the specialization and diversification of business, there have been more and more comprehensive classes of tourism companies. In recent years, a growing number of tourism enterprises list and finance through optimization of capital structure. Comprehensive tourism companies accounted for the majority of tourism companies, its development also revealed some problems. Poor viability, and poor ability of capital markets, resulting in the business performance of tourism enterprises are not optimistic. As a result, there should be an urgent need to travel through the comprehensive performance evaluation of listed companies and explore the path to the future development of tourism enterprises. This study is carried out from the perspective of stakeholders, who take full account of business, customers, employees, government and other stakeholders demand. Considering integrated listed tourism companies’ characteristics of diversification, larger operating costs, larger asset size, 15 indicators were selected , and established 6 evaluation index systems to make evaluations of 18 companies. Through the evaluation of 18 listed companies, the results show that the comprehensive tourism companies in the overall size, profitability and other indicators do not correspond to the strategic position of the tourism industry. The score ranking of CYTS’ indicators are located above the intermediate level, so this study chose CYTS for further research. Trends in the diversified and increasingly fierce competition in the market, in order to maintain good performance, integrated listed tourism companies should adjust organizational structure and provide a competitive platform for the organization of management and control, train the core competitiveness of enterprises; adjust market competition strategy, deepen business structure, and strengthen competitive advantage; adjust the allocation of resources, integration of superior resources; improve the information system, to achieve internal coordination issues and overall superiority.
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