我国旅游上市公司的现状与问题摘 要
本文通过定义旅游上市公司确定旅游上市公司的范围。通过分析旅游上市公司公布的年报数据对旅游公司的规模、盈利能力，资本结构、综合能力进行了分析，发现旅游上市公司面临这规模较小，盈利能力较低，资本结构不合理、综合能力较弱等问题。对旅游上市公司经营范围等进行研究，发现旅游上市公司经营范围广泛并对其存在的风险进行了分析。结合旅游行业固有的特点分析了旅游上市公司存在的季节性问题和对环境反映敏感等问题。
本文共包括以下五个部分：引言，旅游上市公司的定义及分类，旅游上市公司的现状、旅游上市公司的问题，结语。
本文的创新之处在于结合旅游行业特点及财务分析手法分析了旅游上市公司的现状与问题。
关键词：旅游上市公司 多元化 盈利能力 资本结构 综合能力。
ABSTRACT
It determines the range of tourism listed companies with defining what are tourism listed companies. By doing research of the data published by tourism listed companies, analyzes the scale ,profitability, capital structure and comprehensive capacity of the tourism listed companies. And finds the scale is smaller ,the profitability is lower, capital structure is not very appropriate. Combining with the characteristics of tourism , finds its’benifit is affected by seasens and the surrounding. Lastly it analyzes the business scope, finds the business scope is too wide and analyze it brings the risks .
This thesis can be divided into five parts: introduction, it defines what are tourism listed companies and divides tourism listed companies into three parts, it instructs the situation of tourism listed companies, it analyzes the problems of tourism listed companies, conclusion.
The innovation of this paper is combining fanancial Analysis with characeristics of tourism to analyze.
Key words: tourism listed companies; diversification; profitability; capital structure; comprehensive capacity
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