旅游上市公司业绩测评体系研究

旅游上市公司是旅游业内龙头企业，其业绩好坏可以反映整个行业的盈利水平和发展潜力。本文在学术界分析上市公司经营业绩时常用方法的基础上，结合旅游业具体特点，构建了新的测评指标，运用因子模糊综合评价法建立了测评旅游上市公司经营业绩的数学模型，并选取20家旅游上市公司2005年财务数据为样本，进行了具体分析和评价。

A Study of Performance Evaluation System of Listed Tourism Companies

The performances of Listed tourism companies,which are recoganized as the flagships of tourism industry,represents the revenue level and the development potentials of the industry as a whole.Given the peculiarities of tourism industry,this paper proposes a new evaluation index on basis of the usual methods which the academic world applies for analyzing performances of listed companies.It builds up a Mathematics Model for estimating the listed tourism companies' operation performances with the application of factor analysis and fuzzy theory via overall evaluation,samples the 2005 financial data of 20 listed tourism companies,and does an analysis and specific exanimation of the effectiveness of the model.