基于财务视角的住宿餐饮上市公司经营业绩研究-旅游管理专业论文.docxVIP

PAGE PAGE VI Abstract companies and calculated the comprehensive score of the listed companies. Finally, this paper concretely analyzed the operating conditions of each listed company. Based on the results of empirical research, the paper has concluded the main problems in the business process of the lodging and catering companies in China, including the vulnerability of business to external environment, increasing higher operation cost, insufficient profit capacity of the main business, lack core competitiveness of business, insufficient capacity of cash guarantee, single business and poor capacity to withstand financial risks. Aiming at these problems, this paper puts forward suggestions to improve the operating performance of the listed companies of the accommodation and catering industry. Keywords: The lodging and catering listed companies; Operating performance evaluation; Dynamic factor analysis method; The indicator system 目录 目录 目录 摘要 I ABSTRACT II HYPERLINK \l _bookmark0 目录 IV HYPERLINK \l _bookmark1 第 1 章 引论 1 HYPERLINK \l _bookmark2 1.1 选题背景及研究意义 1 HYPERLINK \l _bookmark3 1.1.1 选题背景 1 HYPERLINK \l _bookmark4 1.1.2 研究意义 2 HYPERLINK \l _bookmark5 1.2 研究对象及研究内容 4 HYPERLINK \l _bookmark6 1.2.1 研究对象 4 HYPERLINK \l _bookmark7 1.2.2 研究内容 4 HYPERLINK \l _bookmark8 1.3 研究思路及研究创新点 5 HYPERLINK \l _bookmark9 1.3.1 研究思路 5 HYPERLINK \l _bookmark10 1.3.2 可能创新之处 6 HYPERLINK \l _bookmark11 第 2 章 住宿餐饮上市公司业绩评价研究综述 8 HYPERLINK \l _bookmark12 2.1 国外研究综述 8 HYPERLINK \l _bookmark13 2.1.1 国外企业业绩理论综述 8 HYPERLINK \l _bookmark14 2.1.2 国外住宿餐饮上市公司业绩研究综述 9 HYPERLINK \l _bookmark15 2.2 国内研究综述 10 HYPERLINK \l _bookmark16 2.2.1 国内企业业绩研究理论综述 10 HYPERLINK \l _bookmark17 2.2.2 国内住宿餐饮上市公司业绩研究综述 11 HYPERLINK \l _bookmark18 2.3 国内外研究综述小结 13 HYPERLINK \l _bookmark19 第 3 章 住宿餐饮上市公司经营业绩评价指标体系 15 HYPERLINK \l _bookmark20 3.1 指标体系的构建原则 15 HYPERLINK \l _bookmark21 3.1.1 科学性原则 15 HYPERLINK \l _bookmark22 3.1.2 实用性原则 15 HYPERLINK \l _bookmark23 3.1.3