Financial Risk Analysis And Control Of Scenic Tourist Listed Companies

Tourist attractions is an important part of tourism, they are also the core element of tourism industrial development, those play as a leading role in the enhancing our countries tourism industry. With the development of economy, people’s life standard have a great improvement, more and more people choose travelling as a way of releasing pressure which coming from life and work. Those all promoted the prosperity of tourism, however, as tourism in our country had a late starting, we have little experience, the tourism administrative policies are not completed, most of the tourism corporations are in an medium or small scale, with lagging principles of management and financial risk, these companies always come to economic crisis. Risk management and poorly internal control are not coronate with the prosperous trend of tourism industry. For these reasons, we should proper measure and analyze current risk of tourism,create preventing and measuring financial risk model that fit for our tourism industry. We should also research the measures and the specific strategy of financial risk management control to urge our tourism industry have a continual development.Scenic tourist listed companies are a microcosm of the tourism industry, their oper-ating results can reflect the trend of the development of the tourism industry as a whole, so this paper takes the scenic area tourist listed company as an example for analysis. Thi s article first introduces the ideas and methods of the risk management, internal control t heory, combined with the characteristics of the scenic tourist listed companies in China, from the external factors, the internal control environment,and risk control of dynamic monitoring to analyze the causes of financial risk.Secondly, based on the mechanism of financial risk formation and its conduction, chooses 12 scenic tourist listed companies" s financial data in recent five years, builds a risk evaluation system,uses factor analysis m ethod to analyze the listed company financial index, thus we know overall status of liste d companies and integrated comprehensive risk profile. Finally, based on the actual stat us of the scenic area tourist listed companies, this article puts forward the measures and countermeasures to prevent and control financial risk from the control environment, fina ncial control and information communication aspects, so that companies can better mon itor and prevent further deterioration of the financial risk, make the risk to a minimum.