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中文摘要：
选取23家旅游上市公司2009年度财务数据为研究样本,考虑到财务报表信息灰度较大、缺乏完备性,运用熵权灰色关联分析法分析＂理想公司＂与我国旅游上市公司的关联性,以评价3类旅游企业的竞争力。这种方法同时避免了由于人的主观因素造成的权重配置偏差。研究结果发现,景点类上市公司的竞争力＂两极化＂明显,综合类上市公司整体较强,而酒店类上市公司最差;旅游上市公司整体发展不平衡,并且主要通过盈利来提高自身的竞争力。在此基础上,提出了相应的对策建议。
英文摘要：
In this paper,the 2009 financial data from 23 tourism listed companies is selected as research samples.Considering the financial statements are gray and lack of completeness,the author analyzed the relevance between ideal company and the tourism listed companies through the Entropy-weighted Gray Relational Analysis,to evaluate the competitiveness of the enterprises.At the same time,this method avoids the subjective influence of weight allocation effectively.The results show that companies that focus on landscapes display polarization obviously,integrated companies are stronger on the whole,and the hotel companies are the worst;the development of tourism listed companies is not balanced on the whole and mainly through earnings to improve their own competitiveness.At last,this paper presents targeted policy proposals.
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