摘要
旅游上市公司在１９９６ 年以前效益非常好，其资产净收益曾经达到３０ ％ 的骄人成绩，但是１９９７ 年以后其资产净收益却开始大幅度下滑，到１９９９ 年上半年其资产净收益仅为２－７２ ％ 。本文通过对旅游上市公司中酒店类、景点类和综合类三类上市公司的分类分析，及对各类上市公司效益变化的因素分析，证明旅游上市公司的效益下滑是有着深刻原因的。这些原因既有市场变化的原因，又有上市公司自身经营管理的问题。目前旅游上市公司效益比较好的，很多是旅游业之外的收益。旅游业是朝阳产业，发挥其自身优势才是旅游上市公司的唯一出路。
Tourism Listed Companies boasted their net asset retaliation rate at 30% before 1996.But that rate has declined Sharply since 1997 and registed only at 2\^72% in the first half of 1999.The article brings to light the reasons of the declines through analysis of hotels,scenic spots and others separately and of the causal aspects of that retaliation changes.The reasons lies not only in market changes but also in business management itself.Among the high retaliation of the Tourism Listet Companies,the returns mostly usually come from the non\|tourism industry.The article points out that tourism industry is a sun\|rise industry and the use of its own advantage is the only way for Tourism Listed Companies.
出处
《旅游学刊》
CSSCI
北大核心
2000年第1期15-21,共7页
Tourism Tribune
