For the further development with high quality of hotel groups，the assistance of the capital market is crucial，even indispensable. At present，the low securitization rate of China’s accommodation industry in the capital market，weak profitability and lack of innovation momentum are the main reasons for insufficient growth. This requires the hotel group to scientifically design the listing path，strengthen compliance construction，enhance profitability，and constantly innovate and change. At the same time，according to the higher requirements for enterprises in the new era，the pursuit of “profit first” has shifted to “beyond profit”.