摘要
文章通过对核心期刊所刊载的国内旅游财务研究文献进行数量、来源及主题对象的分析发现,目前旅游财务研究明显表现出数量偏少、关注度不够及持续性较差等特点。结合文献内容,文章分别从旅游产业、旅游企业、饭店、景区、旅行社五个方面进行宏观与微观综述,并提出未来研究应进一步强化广度与深度,且结合时代发展特点进行相应的内容创新及课程体系改革。
The paper analyzes the numbers,sources and subject objects of the existing core documents of domestic tourism finance and finds that the current tourism finance research obviously shows the characteristics of small quantity,insufficient attention and poor continuity.Combined with the content of the literature,the paper conducts a macro and micro review from five aspects of tourism industry,tourism enterprises,hotels,scenic spots,and travel agencies.Finally,it proposes that the future research should further focus on breadth and depth,and carry out corresponding innovations of content and courses system in accordance with the development characteristics of the times.
作者
苏娜
胡珍
SU Na;HU Zhen(School of Business,Pingxiang University,Pingxiang Jiangxi 337000,China)
出处
《萍乡学院学报》
2020年第5期23-27,57,共6页
Journal of Pingxiang University
基金
江西省文化艺术科学规划项目(YG2018223)。
关键词
旅游
财务管理
综述
CNKI
tourism
financial management
overview
CNKI