旅游业财务管理规范与创新对策  

Research on the Standardization of Financial Management in the Tourism Industry

作　　者：李雅娟[1] LI Ya-juan(Shanxi Professional College of Finance,Taiyuan 030008,China)

机构地区：[1]山西金融职业学院,山西太原030008

出　　处：《山西青年职业学院学报》2024年第3期106-108,共3页Journal of Shanxi Youth Vocational College

摘　　要：旅游业作为国民经济的重要组成部分,对推动地区经济发展、增加就业机会、促进文化交流等具有重要作用。当前,旅游业财务管理存在收入波动性高、成本控制困难、资金使用效率低、内部控制机制缺失等问题。应通过运用智能化技术软件,推进环境、社会与治理因素融合,强化长期财务健康保障等措施,提高财务管理水平,推动旅游业繁荣健康发展。As an essential part of the national economy,tourism plays a vital role in promoting regional economic development,increasing employment opportunities and promoting cultural exchanges.At present,the financial management of the tourism industry suffers from several problems,such as high revenue volatility,difficulty in controlling costs,low efficiency in the use of funds and lack of internal control mechanisms.The integration of environmental,social and governance factors should be promoted through the use of smart technology software,and measures such as strengthening long-term financial health protection should be strengthened to raise the level of financial management and promote the prosperous and healthy development of tourism.

关 键 词：旅游业 财务管理 

分 类 号：D64[政治法律—政治学]