Abstract

China currently has more than 80% provincial administrative regions to the tourism industry as a “pillar industry”, the leading role of the tourism industry to other industries is more obvious. According to the World Tourism Organization estimates, directly related to tourism consumption departments have to eat, live, travel, shopping and entertainment and other six categories of departments, departments are indirectly involved in tourism consumption, agriculture, finance, insurance, medical, communications and other printing department. In view of the high investment multiplier effect of tourism industry and the important position in the industrial structure, the domestic scholars have carried out a series of research on the problem of the profitability of listed tourism companies.

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