CPI对我国旅游上市公司盈利能力的影响研究.pdfVIP

Res urce Devel pment Market 2011 27( 12) CPI 于 凤, 张 红 ( , 710062) : 2001 20 10 CPI 15 , , CPI , CPI , CPI ; CPI ; , , : CPI; ; ; : F590. 65 : A : 1005- 8141( 20 11) 12- 1136- 03 Study on Affection of CPI to P rofitability Based on Chinese Tourism Listed Companies YU Feng, ZHANG H ng ( C llege f T urism and Envir nment, Shanx i N rmal University, Xian 710062, China) Abstract: By c nstructing the least- squares regressi n m dels and hyp thesis testing, this paper did research int the affecti n f CPI t pr f- itability f t urism listed c mpanies based n relevant research samples fr m 15 t urism listed c mpanies during 2001- 2010, and c mpared the differ- ence f the affecti n f CPI t pr fitability am ng three types, the type f scenic sp ts h tel type and c mprehensive type. The results sh wed that a- m ng Chinese t urism listed c mpanies, CPI had significant negative impacts n pr fitability. There were different c ntributi n am ng three types, c m- prehensive type was the best, f ll wed by the type f scenic sp ts and h tel type, h tel type was the w rst. At last, this paper presented s me relevant rec mmendati ns thr ugh c mbining with facts. Key words: CPI; t urism listed c mpany; pr fitability; affecti n 1 2 , 2. 1 CPI 1998 1 2010 10 CPI , , CPI , CPI , , , , 1% CPI 0. 336% ; , CPI 3% ; CPI 5% [ 2] CPI 1 , CPI 3 [1] CPI ,