会计财务管理专业 旅游综合类上市公司盈利能力分析

旅游综合类上市公司盈利能力分析摘要当前旅游行业不仅是一个受社会大众青睐、具有广阔发展前景的行业，更是包含交通、餐饮，住宿和景区等丰富的旅游服务行业。旅游业作为我国第三产业服务业中重要的组成部分，而旅游综合类行业在其中扮演一个不可或缺的角色。随着目前消费升级火热地进行，旅游业迎来黄金时期，但旅游行业在快速发展地同时，也面临着激烈地竞争。比如旅游行业者涌入甚多，产品定位模糊，产品同质化严重，盈利模式差异化等问题，导致行业内企业进行价格车轮战，这种偏激行为严重影响了旅游企业的经营效益、盈利能力和服务水平。因此，研究和探讨旅游综合类行业的盈利能力有助于改善我国旅游业发展的现状，给我国的旅游企业提供借鉴和参考作用。本文主要运用文献资料研究法、报表比较分析法、盈利指标比较法等方法，首先阐述了盈利能力分析的理论依据和应用，总结盈利能力分析下国内旅游综合类行业研究现状，然后介绍样本公司简介，分析各样本公司的财务数据，再分析衡量样本公司盈利能力的各项指标，并对其变化的影响因素进行说明，最后再做出影响旅游综合类上市公司关于盈利能力的结论，并提出改进意见。关键词：旅游综合类、盈利能力、盈利能力指标Profitability analysis of tourism comprehensive listed companiesAbstractThe current tourism industry is not only a popular with the public, has the broad prospects for development of industries, but also include transportation, catering, accommodation and the scenic area rich tourism service industry. Tourism is an important part of the tertiary industry in China, and the comprehensive tourism industry plays an indispensable role in it. Upgrade to full swing as the current consumption, tourism in the golden age, but in the rapid development of tourism industry at the same time, also faces fierce competition. Such as tourism industry into very much, product positioning, product homogeneity serious, problem such as profit pattern differentiation, lead to price wheel war industry enterprise, this extreme behavior seriously affected the tourism enterprise management benefit...