摘要
改革开放以来,中国的旅游业得到了迅猛发展。在快速发展的过程中,旅游业传统的财务管理也暴露出了一些问题,具体地说,就是已跟不上市场发展的变化,旅游企业效益在下降,财务风险问题日益凸显。这在客观上就需要旅游企业不断加强财务管理,提高抵御风险的能力,从而做到健康持续发展。
With the development of society and economy and the improvement of people's material and cultural life,tourism industry develops rapidly..In China,the economic development of tourism as an important impetus industry departments,identified as one of the main point of national economy,tourism has become a basic industries.At present,the tourism enterprises increasingly fierce competition,it will need to travel enterprises to continuously strengthen financial management and improve the ability to resist risks and to ensure the sustainable development of enterprise.
出处
《旅游论坛》
CSSCI
2010年第4期459-462,共4页
Tourism Forum
关键词
旅游企业
财务管理
财务风险
成本控制
tourism enterprise
financial management
financial risk
cost control