| CPI对我国旅游上市公司盈利能力的影响研究 |
| |
| 引用本文： | 于凤,张红.CPI对我国旅游上市公司盈利能力的影响研究[J].资源开发与市场,2011,27(12). |
| |
| 作者姓名： | 于凤 张红 |
| |
| 作者单位： | 陕西师范大学旅游与环境学院,陕西西安,710062 |
| |
| 基金项目： | 教育部人文社科规划基金项目 |
| |
| 摘 要： | 基于2001-2010年CPI与15家旅游上市公司的财务数据,通过最小二乘回归模型和假设检验,分析了CPI变化对我国旅游上市公司盈利能力的影响,比较了CPI对景区类、酒店类、综合类旅游上市公司盈利能力影响的大小.结果发现,CPI对我国旅游上市公司盈利能力的影响是反向的和显著的；CPI对景区类、酒店类、综合类旅游上市公司盈利能力的影响存在差异；综合类高于景区类和酒店类,景区类高于酒店类.根据上述情况分析原因,提出相关建议.
|
| 关 键 词： | CPI 旅游上市公司 盈利能力 影响 |
Study on Affection of CPI to Profitability Based on Chinese Tourism Listed Companies |
| |
| YU Feng,ZHANG Hong.Study on Affection of CPI to Profitability Based on Chinese Tourism Listed Companies[J].Resource Development & Market,2011,27(12). |
| |
| Authors: | YU Feng ZHANG Hong |
| |
| Abstract: | By constructing the least-squares regression models and hypothesis testing,this paper did research into the affection of CPI to profitability of tourism listed companies based on relevant research samples from 15 tourism listed companies during 2001-2010,and compared the difference of the affection of CPI to profitability among three types,the type of scenic spots hotel type and comprehensive type.The results showed that among Chinese tourism listed companies,CPI had significant negative impacts on profitab... |
| |
| Keywords: | CPI tourism listed company profitability affection |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
