| 旅游上市公司净资产收益率分析 |
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| 引用本文： | 戴国庆,舒芸芸.旅游上市公司净资产收益率分析[J].上海大学学报(社会科学版),2000,7(2):76-80. |
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| 作者姓名： | 戴国庆 舒芸芸 |
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| 作者单位： | 1. 上海大学,国际交流学院,上海,200072
2. 上海海通证券有限公司,上海,200001 |
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| 摘 要： | 旅游企业成为上市公司后，如何来衡量公司经营效益的高低呢?除了看公司所产生的总利润之外，我们可以通过公司每股净资产住和净资产收益率，进一步分析公司的存量资产实际利用和盈利情况，便于我们对旅游上市企业的经营状况和业绩作出准确而客观的评价和判断。
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| 关 键 词： | 旅游 上市公司 净资产收益 |
| 文章编号： | 1007-6522(2000)02-0076-05 |
| 修稿时间： | 1999年10月22 |
The analysis to the net assets earning ratio of the tourist Listed companies |
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| DAI Guo qing ,SHU Yun yun.The analysis to the net assets earning ratio of the tourist Listed companies[J].Journal of Shanghai University(Social Science Edition),2000,7(2):76-80. |
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| Authors: | DAI Guo qing SHU Yun yun |
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| Institution: | DAI Guo qing 1,SHU Yun yun 2 |
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| Abstract: | After a tourist enterprise turns into a listed company,how to evaluate the performance of the company's management? Apart from the index of the gross profit of the company, we may give a further analysis to the actual use and benefits of the stock assets, through the index of net assets earning ratio per share, to judge the management and the performance of the tourist enterprise correctly and objectively.The net assets earning ratio per share also reflects the quality and the status of the assets, which will give us more clear recognition of both the current status and the potential and the direction of the development. |
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| Keywords: | tourism listed company net asset earning |
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