制定中国旅游业经济核算标准的理论与实践探讨  

Formulating the Economic Accounting Standards of China’s Tourism Industry:Theory and Practice

作　　者：俞宗尧 葛建军 张国帅 YU Zongyao;GE Jianjun;ZHANG Guoshuai

机构地区：[1]贵州省大数据统计分析重点实验室,贵州贵阳550025 [2]贵州财经大学经济学院,贵州贵阳550025

出　　处：《贵州民族大学学报（哲学社会科学版）》2022年第5期169-184,共16页Journal of Guizhou Minzu University:Philosophy and Social Science

基　　金：2019年国家社会科学基金资助项目“全域旅游背景下中国旅游卫星账户研究”(19BTJ008)阶段性成果。

摘　　要：旅游业是一个复杂的系统,传统旅游统计难以对其进行经济核算,而且当前我国旅游标准体系尚存在结构不够合理、学术概念和核算方法不统一等问题。根据《旅游卫星账户:建议与框架2008》国际标准,结合我国国情和旅游业经济核算实践经验,本文首先对我国旅游业经济核算标准中存在的问题作了探讨,提出应将旅游业经济核算纳入我国旅游标准体系之中,并设计了旅游业经济核算标准框架。该“框架”旨在规范旅游业基本概念和基本核算方法,并将“旅游+”新业态纳入“框架”之中,突破了“旅游+”新业态在传统旅游统计中难以得到全面客观反映的困境,为通过旅游卫星账户核算旅游业经济影响提供了技术支撑。The tourism industry is a complex system,and the traditional tourism statistics can hardly serve for its economic accounting.Worse still,the structure of present Chinese tourism standard system is not rational,and there is inconsistency of academic terms and accounting methods.According to the international standard of"Tourism Satellite Accounts:Suggestions and Framework 2008",combining China’s reality and tourism industry’s economic accounting practice,this paper first explores the problems existing in our country’s tourism industry’s economic accounting standards,then proposes including the tourism industry’s economic accounting in Chinese tourism standard system,and finally designs a framework for the economic accounting of tourism industry.This framework aims at standardizing the basic concepts and accounting methods of tourism industry,including the new formation of"tourism+"and making a breakthrough in overcoming the dilemma in traditional tourism,and offering technical support for the accounting of tourism industry’s economic effect via tourism satellite accounts.

关 键 词：旅游卫星账户 旅游业经济核算 标准 框架 

分 类 号：F590.1[经济管理—旅游管理]