Is Emeishan Tourism Company a state-owned enterprise?

yes. Emeishan Tourism Company was established in 217, located in Leshan City, Sichuan Province, and is a state-owned enterprise. State-owned enterprises refer to "state-owned enterprises". State-owned enterprises refer to wholly state-owned enterprises, wholly state-owned companies and state-owned capital holding companies that the State Council and local people's governments perform the responsibilities of investors on behalf of the country respectively.