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我國溫泉飯店之財務報表分析－兼論股權結構對經營績效之影響 = Finan...

國立高雄大學亞太工商管理學系碩士班

我國溫泉飯店之財務報表分析－兼論股權結構對經營績效之影響 = Financial Statement Analysis of Hot Spring Hotels and the Impact of Ownership Structure on firm Performance

Record Type:	Language materials, printed : monographic
Paralel Title:	Financial Statement Analysis of Hot Spring Hotels and the Impact of Ownership Structure on firm Performance
Author:	林鈺洲,
Secondary Intellectual Responsibility:	國立高雄大學
Place of Publication:	[高雄市]
Published:	撰者;
Year of Publication:	2014[民103]
Description:	104面圖，表 : 30公分;
Subject:	溫泉飯店
Subject:	Hot Spring Hotel
Online resource:	http://handle.ncl.edu.tw/11296/ndltd/01963334705441204727
Notes:	參考書目：面87-92
Notes:	103年12月16日公開
Summary:	我國溫泉飯店，目前為止僅此一家股票上市櫃公司『知本老爺溫泉飯店溫泉酒店』公司，股票未上市櫃溫泉飯店多達148家，我國溫泉飯店是政府輔導重點產業，因此了解溫泉飯店的經營績效是本研究重點探討內容之一。本研究選用股票未上市櫃S公司及股票上市櫃『知本老爺溫泉飯店溫泉酒店』公司為樣本，探討公司股權結構、經營績效、代理問題等、並蒐集公司的財務報表，包含：資產負債表、損益表、現金流量表等，應用財報分析工具如：垂直分析、水平分析、比率分析等，從中了解公司的財務結構、償債能力、經營能力、獲利能力等，最後蒐集公司董監持股變化之資料，比對經營績效與股權結構之關聯性，結果發現董監持股與公司經營績效成正相關。Up to now, there is only one stock listed company, which is Hotel Royal Chihpen, among various hot spring hotels in Taiwan while the number of the stock unlisted ones is up to 148. The hot spring hotels in Taiwan are the focused industry guided by the government. Therefore, understanding hot spring hotels’ operational performance is one of the key contents to explore in this study.This study selected the stock unlisted S Company and the stock listed “Hotel Royal Chihpen” company as the sample to explore the companies’ ownership structure, operational performance and agency problems. This study also collected the companies’ financial statements, including balance sheet, income statement and statements of cash flow. The financial statement analysis tools applied are vertical analysis, horizontal analysis and ratio analysis, from which to understand the companies’ financial structure, solvency, managerial capabilities and profitability. Finally, this study collected the changed data of the companies’ director and supervisors’ shareholding, and compared them with the relevance of operational performance and ownership structure. The result showed that the director and supervisors’ shareholding is positively correlated with companies’ operational performance.

我國溫泉飯店之財務報表分析－兼論股權結構對經營績效之影響 = Financial Statement Analysis of Hot Spring Hotels and the Impact of Ownership Structure on firm Performance
林, 鈺洲

我國溫泉飯店之財務報表分析－兼論股權結構對經營績效之影響 = Financial Statement Analysis of Hot Spring Hotels and the Impact of Ownership Structure on firm Performance / 林鈺洲撰 - [高雄市] : 撰者, 2014[民103]. - 104面 ; 圖，表 ; 30公分.
參考書目：面87-92103年12月16日公開.
溫泉飯店Hot Spring Hotel

我國溫泉飯店之財務報表分析－兼論股權結構對經營績效之影響 = Financial Statement Analysis of Hot Spring Hotels and the Impact of Ownership Structure on firm Performance
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