本文選題：旅游上市公司 + 多元化經(jīng)營��； 參考：《財(cái)會(huì)通訊》2014年21期

【摘要】：本文根據(jù)2007年至2012年旅游上市公司數(shù)據(jù),對其多元化經(jīng)營和績效的關(guān)系進(jìn)行了分析。結(jié)果表明:從公司內(nèi)部財(cái)務(wù)看,景區(qū)類和綜合類旅游上市公司多元化經(jīng)營與績效呈負(fù)相關(guān),而酒店類與績效不存在顯著相關(guān)關(guān)系;從外部市場價(jià)值看,景區(qū)類旅游上市公司與績效呈正相關(guān),綜合類與經(jīng)營績效呈負(fù)相關(guān),酒店類則與績效不呈顯著相關(guān)性。
[Abstract]:Based on the data of tourism listed companies from 2007 to 2012, this paper analyzes the relationship between diversification and performance. The results show that the diversification of scenic and comprehensive tourism listed companies has a negative correlation with performance, while hotel type has no significant correlation with performance, and from the value of external market, the diversification of tourism listed companies is negatively related to performance, from the perspective of external market value, there is no significant correlation between hotel and performance. There is a positive correlation between tourism listed companies in scenic spots and performance, a negative correlation between comprehensive categories and operating performance, and no significant correlation between hotel types and performance.
【作者單位】： 信陽師范學(xué)院工商管理學(xué)院;
【基金】：河南省社科規(guī)劃項(xiàng)目“河南省旅游產(chǎn)業(yè)競爭力與旅游發(fā)展研究”(項(xiàng)目編號(hào):2013BJJ066)階段性成果
【分類號(hào)】：F272.3;F590.66;F592.6
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本文編號(hào)：2118064