基于旅游卫星账户的旅游相关增加值计算方法

Computation method for the added value relating to tourism based on tourism satellite account

旅游相关增加值是衡量旅游企业在经营过程中的新增价值,反映旅游经济影响度的总量指标。为客观准确地度量中国的旅游经济,响应世界旅游组织创建国家旅游卫星账户体系的倡导,按照旅游卫星账户体系的相关概念界定和核算方法,探讨了旅游产业增加值和旅游业增加值的计算方法,有助于在实际创建国家旅游卫星账户体系时,更好地理解和运用旅游卫星账户体系中毛值计量、净估价等核算原则,并区分旅游产业和旅游业两个旅游相关的增加值概念,前者反映了旅游特征生产活动的价值增加,后者可视为旅游产业和对境内旅游需求做出反应的其他产业的价值增加,代表旅游业对经济的完全影响。

The added value relating to tourism is a total indicator which is used to measure the new added value created by tourism production departments, which can reflect the economic influence degree to tourism activities. In order to measure Chinese tourism economy objectively and accurately, the paper, at the request of the world tourism organization to contribute national satellite account system, discusses the computation method of ＂value added of tourism industries＂ and＂tourism value added＂ according to the concepts and measurements of tourism satellite account（TSA）. It can help understand the main principles of TSA and distinguish ＂value added of tourism industries＂ from ＂tourism value added＂, the former is the value added by tourism characteristic production activity; and the latter reflects the comprehensive impact of tourism which can be defined as the added value relation to tourism industries and other industries of the economy in response to internal tourism consumption.