摘要
首先对旅游上市公司的外延进行了合理界定,然后根据旅游业自身特点从会计学角度提出了旅游上市公司经营业绩的评价方法——即结构性评价和"含金量"评价。同时也发现了传统经营业绩评价中存在的一些问题,并提出了自己的看法。
This article firstly has defined the denotation of the listed companies of tourism industry rationally,then it puts forward the appraisal methods of operation performance in terms of characteristics of tourist industry:Structural appraisal and 'cash content'appraisal.Though appraisal system of traditional operation performance is extensively used in practice,we find some problems existing in it at the same time and venture some solutions of our own.
出处
《桂林旅游高等专科学校学报》
2005年第2期53-55,60,共4页
Journal of Guilin Institute of Tourism
