基于财务报表分析的中青旅战略转型研究-会计学专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 基于财务报表分析的中青旅战略转型研究 Ab s t r a ct From global perspective，the world economy has entered a service—based economy，the average propor t i on of the serv i ce sector i n GDP i s 70％，al so more than 50％relatively backward countries，and China ended in 2013 accounted for only 46．1％．As China’S economic development has entered new social the rapid growth of tourism demand，China’S tourism has been not single field of consumption，but the set of consumption，investment and exports of the key economic areas．Rapid development and the rise of tourism，for the construction of modern service economy has important significance。2014， China’S outbound tourism increased by 20％，domestic tourism grew by 10％，with investment of 60 bi ll ion yuan into the tourism industry in the next 10 years general rule the world tourism development and tom’i and the development of China will maintain more high growth rate．Therefore，China’S tourism enterprises face the inevitable trend of the future international competition and sustainable development，we must adapt to environmental changes， market—oriented world，the establ ishment of effective bus iness strategies to enhance the competitiveness of enterprises． This paper attempts to l isted companies around the strategic transformation of China CYTS tourism leader’status of comparative analysisl understand the status of travel industry companies，whi le identifying important key indicators and affect its financial status，and further propose solutions and improvements recommendations，not only for their business decision to play the role of staff，and wi 11 bring enl ightenment to the development of the tourism industry． In this paper，the financial statements before and after CYTS strategic transformation analysis，combined SWOT analysis and five forces model analysis，before and after its transformation do comparison，draw conclusions，we the significance of its trajectory and strategic transformat i on． Key words：CYTS Listed Compa