台湾旅游业发展的财政支持及其经验启示

Fiscal Support for Tourism Industry:Experience and Revelation From Taiwan

财政政策是政府促进产业发展的主要手段之一。通过对台湾旅游业发展计划《观光拔尖领航方案行动计划》的分析,阐述了财政支持台湾旅游业发展的资金来源、支持领域和主要财政手段,并由此总结了财政支持台湾旅游业发展的经验和启示,如公共财政原则、突出重点原则、综合效益原则、财政手段多样化以及严格的财政监察等,以为祖国大陆旅游业发展的财政支持提供一些借鉴。

Fiscal policy is one of the main means for government to promote industrial de- velopment. This paper analyzes ＂The Project Vanguard for Excellence in Tourism of Taiwan＂ , including the sources of funding, the supporting areas and the financial means. It summarizes the experience and revelation of fiscal support for the development of Taiwan＇ s tourism indus- try, including the principles of public financing, highlighting key points, comprehensive benefit, diversified financial means and strictly financial supervision ,which aims to give some reference for the fiscal support of mainland＇ s tourism industry.