Research On Our Hotel Listed Companies Earnings Quality Assessent

According to its main business, Listed tourism companies can be divided for theTuristhotellet, tourist attractions and tourism comprehensive class. Hotel listedcompanies is one of three big tectonic plates of the tourism industry listed company,and plays a very important role in the whole tourism industry, and the company ’searnings quality evaluation is an analysis of the financial condition, is the basiccondition of sustainable development of a company. scholars begin research profitquality evaluation research, but the listed hotel companies in China on the financialaspects, especially the profit quality evaluation research results are extremely rare.While the listed hotel companies of the merits of the financial situation plays a vitalrole of in the enterprises survival and development, it is the key of an enterprisewhether can normal operation. The hotel listed companies financial quantitativeresearch have a certain significance.Currently there are many articles of researching the listing Corporation earningsquality, but because the process of evaluation profit quality needs to consider the riskof profit, and different industries have different risks, so that if choose the sameindustry can rule out the quantify of the system risk and the interference of differentindustry risk. Earnings quality characteristics including true gain, security, stability,sustained growth and cash security, corporate profits not only by the impact of theenterprise itself of assets,financial status and income quality structure,also byaccounting standards,the enterprise accounting policy and external marketcompetition environment and other factors. From the hotel ’s profit qualitycharacteristics and influencing factors,this article build a hotel listing Corporationprofit quality evaluation index, index system is divided into Solvency Index,development capability, operation capability index and cash support capability index.Hotel listing Corporation earnings quality comprehensive score higher the hotelprofit quality level is higher; the comprehensive score of greater than0, description ofearnings quality level is above the average, less than0is lower than average level ofearnings quality. According to the general score value F size can be divided into thefollowing categories: the first category, the hotel listing Corporation earnings qualityis better (F>1), including the Jinjiang stock2010; second, earnings quality in general(0<F<1), including the Jinling Hotel2009,Jinjiang shares2009, Jinjiang shares2008, Jin Ling Hotel2008and2010, Alex Hua Tian Hotel2009, Alex Hua Tian hotel2008;third, the profit level is poor (F<0), including the Alex Hua Tian Hotel2010, OrientGuest House2010, Nea Metropolis Hotel2010, ST A2008, Orient GuestHouse2008,ST A2009,Orient Guest House2009, ST A2010, East Nea MetropolisHotel2008, Nea Metropolis Hotel2009. Based on the problems reflected, From thefour quota system,the article put forward countermeasures of improvement of ListedHotel Si Yingli quality,include" develop financing business"," focus on assetmanagement quality"," cost control"," to highlight the main performance"," theimplementation of professional management".