Since the reform and opening up, China's comprehensive economic strength has been continuously improved. Since the beginning of the 21st century, Internet technology has penetrated into every aspect of people's life. Today, with the rapid development of Internet technology, the development of tourism also relies on the development of Internet technology to carry out tourism related work in a new way. In fact, this new way of tourism is online tourism. Online tourism is based on Internet technology. Therefore, once online tourism appears in China, its development speed cannot be underestimated. Therefore, tourism industry has seen the prospect of this new way and carried out this work one after another. In fact, at present, the market competition in this industry is constantly strengthened. To occupy a place in the market, we need to improve the management mechanism of relevant work with the help of the power of the Internet, and give feedback to the problems in the work. In addition, we should pay attention to the performance appraisal of performance management. In this paper, the main research direction of the development of online tourism is the construction and management of the performance appraisal system of online tourism. And through the analysis to find out Ctrip and qunar M & A, make a comparison in performance and before, analyze the development of online tourism industry after M & A, and find out the problems existing in the current work of online tourism industry, combined with the current development, learn from the excellent experience of overseas to put forward the corresponding rectification opinions for the development of the industry. In fact, the research results of this paper can promote the future work of online tourism to a certain extent. Through the research, we can find that after Ctrip and qunar realized the M & A, their achievements in the development process of the enterprise are worthy of affirmation. At present, the financial statement data shows that the enterprise has improved the market value. Through the analysis, this paper puts forward the future development goal of online tourism and the suggestions of related work.
Keywords: online tourism enterprises; M & a performance; non-financial indicators