Research on Financial Performance Evaluation of Smart Tourism Enterprises Based on DEA-AHP

With the rapid development of science and technology, smart tourism has become an important strategic goal for the sustainable development of tourism enterprises. During the development period, smart tourism companies must not only respond to changes in the consumer market, but also face threats from other tourism companies. Under this circumstance, only when smart tourism companies actively evaluate financial performance can they clarify the future direction of their business development. Based on this, this article briefly elaborates the DEA and AHP research methods, and builds the financial performance evaluation index system of smart tourism companies. On this basis, the financial performance evaluation model of smart tourism companies is further established to provide some useful references.