我国区域旅游企业财务竞争力比较研究

旅游企业财务竞争力是旅游行业经济效益的重要评价因素.运用主成分分析法和系统聚类分析法,对我国旅游企业财务竞争力进行评价分析.研究结果表明:1)旅游企业财务竞争力各影响因素通过内部系统机制相互作用对竞争力产生影响,北京综合排名第一,山西排名最后;2)旅游企业财务竞争力趋于集中,26个省市集中于第二、三、四级竞争力级别,总体形成底细中宽口小的"高脚杯"模式.3)等级内各省市旅游企业财务竞争力差异不大,各等级之间旅游企业财务竞争力差异明显.

Comparative Research on the Financial Competitiveness of China Regional Tourism Enterprise

Tourism enterprise financial competitiveness is an important tourism economic benefit evaluation factor. The article evaluates tourism enterprise financial competitiveness by using principal component analysis and systematic cluster analysis. The results show that: 1) The various influencing factors of tourism enterprise financial competitiveness through internal mechanism system interaction affect comprehensive competitiveness. The composite score of Beijing ranks the first,Shanxi is the last. 2) The tourism enterprise financial competitiveness tends to concentrate. There are 26 provinces and cities focusing on the second,third,forth level of competitiveness. It forms "goblet- shaped"model. 3) The tourism enterprise financial competitiveness is not obvious within every rank. The tourism enterprise financial competitiveness is apparent between each rank.