首页|上市旅游企业财务风险评价分析的影响因素——以9家上市旅游企业为例

上市旅游企业财务风险评价分析的影响因素——以9家上市旅游企业为例

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上市旅游企业的财务风险评价分析对企业的健康经营十分重要.企业的发展极易受市场环境、政策因素以及社会环境等影响,产生明显的财务风险和经营风险.基于财务风险评价理论,以9家上市旅游企业的财务数据为例,采用因子分析法实现对数据的降维提取.结果表明,企业的盈利能力对企业的财务风险影响最大.从风险评价的角度提出财务风险识别与控制措施.研究成果可为上市旅游企业有效地识别风险、合理地规避风险、妥善地处理风险提供有益的指导.
Influencing Factors of Financial Risk Analysis of Listed Tourism Enterprises:Taking 9 Listed Tourism Enterprises as an Example
The financial risk analysis of listed tourism enterprises is very important to the healthy management of enterprises.The development of enterprises is easily affected by market environment,policy factors and social environment,resulting in obvious financial risks and management risks.Based on the theory of financial risk,the financial dates of 9 listed tourism enterprises is tested,factor analysis method is adopted to achieve data dimensionality reduction.The results show that the effect of profitability on the financial risk of enterprises is pronounced.From the perspective of risk assessment,the financial risk identification and control measures are discussed.These results provide useful guidelines for listed tourism enterprises to identify risks effectively,avoid risks reasonably and deal with risks properly.

financial risklisted tourism enterprisesfactor analysis

王玲、张薇薇、徐舟红、陈秋米、林婷

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海南热带海洋学院商学院,海南三亚 572000

财务风险 上市旅游企业 因子分析法

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(13)
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