中小型旅行社财务风险及成因探析

On the Causes of Financial Risks for Medium-and-small Sized Tourist Agencies

随着旅游业快速发展,旅行社内外经济环境频繁变化,导致中小型旅行社面临各种财务风险。中小型旅行社面临的财务风险主要有系统风险和非系统风险,产生的原因既有外部原因,也有自身原因。

With the rapid development of the travel industry, the internal and external economic situation of the Chinese tourist agencies frequently varies, which causes financial risks of the small - and - medium tourist agencies. Their financial risks include systematic risks and non - systematic risks. The causes to the fi- nancial risks arise from both the inside and the outside of the tourist agencies.