摘要
本文以2006～2008年18家旅游上市公司为样本,从实证角度分析了旅游上市公司近年来会计利润与现金流量的相关性。研究发现:由于旅游行业的经营特点,其会计利润与现金流量呈现高度的正相关关系;且不同类型的旅游上市公司之间的会计利润与现金流量存在显著性差异。
18 tourism listed companies of 2006~2008 are analyzed as research sample,and the correlation between accounting profit and cash flow is analyzed from the empirical point of view in this paper.It is found that： a high degree of positive correlation between accounting profit and cash flow of tourism listed companies is showed because of the operating characteristics of the tourism industry,and there is a signifi-cant difference among different types of tourism companies’ accounting prof it and cash flow.
出处
《北京第二外国语学院学报》
2010年第9期49-53,7,共6页
Journal of Beijing International Studies University
关键词
旅游上市公司
会计利润
现金流量
listed tourism companies
accounting profit
cash flow
