發(fā)布時(shí)間：2019-01-21 12:54

【摘要】：改革開(kāi)放幾十年里，中國(guó)的旅游業(yè)得到快速的發(fā)展，旅游業(yè)是國(guó)民經(jīng)濟(jì)基礎(chǔ)產(chǎn)業(yè)，研究旅游業(yè)上市公司營(yíng)運(yùn)資金政策，除了能夠更好的了解旅游業(yè)營(yíng)運(yùn)資金政策及改善旅游業(yè)營(yíng)運(yùn)資金政策外，還能夠?qū)ζ渌袠I(yè)起到借鑒作用。本文以旅游業(yè)上市公司為例，對(duì)營(yíng)運(yùn)資金政策進(jìn)行了深入理論分析和實(shí)證研究，研究思路和研究方法對(duì)該領(lǐng)域均有一定創(chuàng)新，本文的主要研究工作和成果如下： 首先，在對(duì)營(yíng)運(yùn)資金政策相關(guān)理論分析的基礎(chǔ)上，對(duì)我國(guó)旅游上市公司營(yíng)運(yùn)資金政策影響因素做出綜述和分析。 其次，選取了28家旅游業(yè)上市公司2011年和2012年的相關(guān)數(shù)據(jù)，利用SPSS軟件對(duì)這兩年的數(shù)據(jù)分別進(jìn)行回歸分析，以得出我國(guó)旅游業(yè)上市公司營(yíng)運(yùn)資金政策的現(xiàn)狀及影響因素。我國(guó)旅游業(yè)上市公司大多屬于激進(jìn)型，穩(wěn)健型的較少。營(yíng)運(yùn)資金政策的主要影響因素有：企業(yè)的規(guī)模，盈利能力，發(fā)展能力，管理水平。 最后，對(duì)我國(guó)旅游上市公司的影響因素作出分析，，并提出相關(guān)建議。
[Abstract]:During the decades of reform and opening up, China's tourism industry has been developing rapidly. Tourism is the basic industry of the national economy. The working capital policies of listed tourism companies have been studied. In addition to a better understanding of the tourism working capital policy and improve the tourism working capital policy, but also for other industries to play a reference role. Taking listed tourism companies as an example, this paper makes an in-depth theoretical analysis and empirical research on the working capital policy. The research ideas and research methods are innovative in this field. The main research work and results are as follows: first, Based on the theoretical analysis of working capital policy, this paper summarizes and analyzes the influencing factors of working capital policy of tourism listed companies in China. Secondly, we select 28 tourism listed companies in 2011 and 2012, and use SPSS software to analyze the data of the two years respectively, in order to get the current situation and influencing factors of the working capital policy of tourism listed companies in China. China's tourism listed companies are mostly radical, less robust. The main influencing factors of working capital policy are: enterprise size, profitability, development ability and management level. Finally, this paper analyzes the influencing factors of tourism listed companies in China, and puts forward some relevant suggestions.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F590.66;F592.6;F276.6

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本文編號(hào)：2412683