| The tourism industry, the sunrise industry in twenty-first century, its economicfunction appears in the development of national economy day by day. As thebackbone of the tertiary industry, the theory circle and the practice circle pay moreattention on it. The tourism listed companies, the leader of tourism enterprises, impactgreatly on the development of tourism. In related study to the tourism listedcompanies, the company’s performance evaluation is an important content. At thesame time, with it gradually developed, tourism listed companies will face thechallenge, pressure and impact in varying degrees, and also new opportunities.Improve performance, foster and enhance the competitiveness has become a widelydiscussed topic in tourism enterprises. And how to evaluate the performance hasbecome a research hotspot and difficult.This article compared the DEA and other performance evaluation methods, andanalyzed the applicability of DEA method in the IT listed companies performanceevaluation. With a series of steps, select appropriate decision-making unit, establishinput and output index system, determine the DEA calculated model, constructed acomplete set of DEA-based performance evaluation model for IT listed company.In this paper, with the principle of linking theory with practice, used DEAmethod, combined horizontal comparison (between different companies) and verticalcomparison(between different years), ensured the objectivity and comparability.Through specific DEA effectiveness evaluation of tourism listed companies, revealedthe status of its development, provided a good identification for the problems duringenterprises operating, such as inappropriate scale, and presented a solution andmeasures to solve problems. As China’s stock market gradually mature, the investorsbecome more rational, this study could help the general investor awareness andunderstanding of tourism listed companies, and provided a reference for investmentdecisions. |
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