Study on Non-financial Value of Tourism Listed Companies

With the rapid development of tourism and low carbon economy, tourism investment value has been paid more attention in China. From non-financial investment value perspective, the enterprises' internal abilty, regional and environmental features are viewed as invested effective factors in consider of the characteristics of Tourism Listed Companies(TLC). With the AHP method the above factors were used to build non-financial investment value evaluation model of TLC, then major tourism listed companies are selected to test systemly investment value. The result shows that the scores of companies are relatively with brand value and resources value. It highlights that tourism listed companies should develop multi-field strategy.