摘要
认为近年来旅游企业资本结构不合理是旅游企业资产负债率高、资金短缺、经济效益差的重要原因之一。优化旅游企业资本结构应区分旅游企业的具体情况 ,主要通过增资、减债、改造、分流、破产等措施 ,以及相关领域的配套改革 ,使旅游企业资产负债率达到一个适当水平 。
In recent years, one of the major reasons for tourism enterprises′ high liability ratio, capital shortage and economic inefficiency is their irrational capital structure. The improvement of tourism enterprises′ capital structure should be made according to their specific status quo. Relevant measures should be taken to lower their ratio of liabilities to assets to an appropriate level and to rationize their capital structure.
出处
《西北大学学报（哲学社会科学版）》
CSSCI
2001年第1期48-52,共5页
Journal of Northwest University：Philosophy and Social Sciences Edition
