摘要
随着时代的发展,我国的旅游行业发展越来越迅速,但是在当前时代中,我国的旅游景区也依然存在着一些问题有待解决。很多的旅游景区虽然项目建设比较完善,但是内部管理制度的问题依然存在,在很多的景区中,财务管理水平有限,很难做到对财务的合理利用,而且存在收支两条线的问题,收入和支出完全是单独的费用,导致景区的收入和支出难以平衡,建设过程中,也完全不看收入情况,盲目扩张项目,导致景区财务管理效果大大下降。该文将从当前旅游景区财务管理存在的问题入手,全面展开提升旅游景区财务管理水平的探讨。
With the development of the era,China’s tourism industry is developing more and more rapidly,but in the current era,China’s tourist attractions still exist some problems to be solved.However,the problem of internal management system still exists.In many scenic spots,the level of financial management is limited,and it is difficult to make rational use of finances.Moreover,there is a problem of two lines of revenue and expenditure.Income and expenditure are completely separate expenses,resulting in scenic spots.It is difficult to balance the income and expenditure of the scenic spot.During the construction process,the income situation is not looked at at all,and the project is blindly expanded,which greatly reduces the financial management effect of the scenic spot.This paper will start with the problems existing in the current financial management of tourist attractions,and comprehensively promote the level of financial management of tourist attractions.
作者
吕金蔚
LV Jinwei(Development Center of Ancient City Scenic Spot,Shanhaiguan District,Qinhuangdao,Qinhuangdao,Hebei Province,066200 China)
出处
《科技资讯》
2021年第4期84-86,共3页
Science & Technology Information
关键词
旅游景区
财务管理
固定资产
收支问题
Tourist attractions
Financial management
Fixed assets
Balance of payments problem