酒店业上市公司的盈利质量分析””以锦江案例研究中 文 摘 要 近年来随着我国经济的发展，酒店业的发展也渐渐进入成熟期。同时，许多多国外投资认识看好国内经济，同行业的产业竞争日益激烈，酒店业的盈利质量受到更多管理者决策者的关注。分析酒店的利润数据，研究导致公司盈利的质量变化的原因，找出相对应的措施从而来提高盈利质量，以确保公司利益的最大化。
在此背景下，本文借鉴了国内和国外部分学者的研究思路和方法，分别从盈利性指标、成长性指标、现金保障性指标几个方面对企业盈利质量进行分析，再从锦江股份的内部和外部影响因素的角度，从政治环境、行业竞争态势、技术环境、主营业务竞争力、资产状况以及公司治理等方面分析影响盈利质量的各种因素，得出相应的结论，提出一定的建议。
关键词 营利性 盈利质量 酒店业 毕 业 论 文 外 文 摘 要 Title Analysis on profit quality of listed companies in Hotel Industry_ in the case of Jinjiang Abstract Recent years, with the development of China＇s economic, the hotel industry has also developed rapidly, and the development of the hotel industry has gradually entered a mature stage. At the same time, a large number of foreign-funded hotels have gradually entered China, and the competition among enterprises has gradually strengthened, and the quality of the hotel industry has received more attention. Investigating the quality of the hotel＇s profitability and the factors affecting the quality of the profit, we can find out the countermeasures to improve the quality of the profit to ensure the maximum wealth of the company＇s shareholders. In this context, this paper draws on the research ideas and methods of some domestic and foreign scholars, and compares the profit quality of Jinjiang shares from the profitability indicators, growth indicators and cash security indicators, and then from Jinjiang. From th...
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