【作者】 王岩；

【导师】 李平；

【作者基本信息】 中国海洋大学 ， 旅游管理（专业学位）， 2014， 硕士

【摘要】 改革开放几十年里，中国的旅游业得到快速的发展，旅游业是国民经济基础产业，研究旅游业上市公司营运资金政策，除了能够更好的了解旅游业营运资金政策及改善旅游业营运资金政策外，还能够对其他行业起到借鉴作用。本文以旅游业上市公司为例，对营运资金政策进行了深入理论分析和实证研究，研究思路和研究方法对该领域均有一定创新，本文的主要研究工作和成果如下：首先，在对营运资金政策相关理论分析的基础上，对我国旅游上市公司营运资金政策影响因素做出综述和分析。其次，选取了28家旅游业上市公司2011年和2012年的相关数据，利用SPSS软件对这两年的数据分别进行回归分析，以得出我国旅游业上市公司营运资金政策的现状及影响因素。我国旅游业上市公司大多属于激进型，稳健型的较少。营运资金政策的主要影响因素有：企业的规模，盈利能力，发展能力，管理水平。最后，对我国旅游上市公司的影响因素作出分析，并提出相关建议。更多还原

【Abstract】 Decades of reform and opening up, China ’s rapid development of tourism, thetourism industry is the basic industry of the national economy, research ListedTourism Companies working capital policy, in addition to a better understanding oftourism policy and improve working capital working capital of tourism policy, butalso in other sectors can learn to play the role. In this paper, the tourism industrylisted companies, for example, for working capital policy conducted in-depththeoretical analysis and empirical research, research ideas and research methods havecertain innovations in this field, the main research work and the results are asfollows:First, based on working capital policy-relevant theoretical analysis on the workingcapital of listed companies in China’s tourism policy factors make review andanalysis.Secondly, the selected28listed companies tourism-related data in2011and2012,using SPSS software, these two data regression analysis were performed to derive thestatus quo of China’s Listed Tourism Companies working capital policies andinfluencing factors. Most listed companies in China’s tourism industry are aggressive,less robust type. The main factors affecting working capital policies are: size,profitability, capacity development, management level.Finally, the influencing factors of tourism listed companies to analyze and makerecommendations.更多还原