危机情境下地方政府对旅游业的补贴行为及效果研究

Local Government Subsidy to Tourism and Its Effect in Crisis Situation

旅游业是一个极其敏感和脆弱的行业,容易受到各种危机事件的影响。因此,在遭遇重大危机时,地方政府往往会采取多种政策来帮助企业渡过危机,然而这些政策对旅游企业和旅游经济的影响尚不明确。为了回答这一问题,文章以公共卫生危机事件为例,调查了不同补贴政策(消费补贴、经营补贴、税收优惠、贷款贴息)的效果,以寻找政府在面临供应链中断风险时的最优补贴模式。结果表明:危机事件对供需双方的影响程度是影响政府补贴额度和补贴政策的重要因素,只有当危机事件对供需两侧的影响满足特定条件时,政府提供的各种补贴才能够通过刺激消费需求来复苏经济;在不同中断场景和有限政府预算下,为实现最大市场消费需求所采取的最佳补贴政策也有所不同,政府应对危机事件影响程度和财政预算进行特定条件评估,并根据评估结果考虑采取“消费补贴”或“税收优惠”或“消费补贴+税收优惠”的补贴方案;对于旅游零售商和旅游供应商来说,无论政府采取哪种补贴方式,其利润均高于无政府补贴的基准情况。以上研究结论可作为政府在公共危机发生时制定补贴政策的理论参考,也可作为旅游公司面对政府财政补贴时进行产品定价的决策依据。

Tourism is an extremely sensitive and fragile industry,which is easily affected by various crisis events.Therefore,when encountering a major crisis,local governments often adopt a variety of policies to help tourism enterprises pull through difficulties,but the impact of these policies on tourism enterprises and tourism economy is still unclear.To answer this question,this study used public health crisis events as an example to investigate the effects of different subsidy policies(consumption vouchers,business subsidies,tax incentives,and loan discounts)to find an optimal subsidy model for government under tourism supply chain interruption risks.The results show that the impact of crisis events on supply and demand sides is an important factor in determining the government subsidy policy.Only when the impact of the crisis meets specific conditions,can various subsidies provided by the government revive the economy by stimulating consumer demand.Under different interruption scenarios and limited government budgets,the best subsidy policies to achieve the maximum market consumption are also different.The government should judge whether the crisis events impact and financial budget meet specific conditions,and consider adopting the subsidy scheme of"consumer subsidy"or"tax preference"or"consumer subsidy+tax preference"according to the evaluation results.For tourism retailers and tourism suppliers,no matter what kind of subsidies the government adopts,their profits are higher than those without government subsidies.The above conclusions can be used as a theoretical reference for the government to formulate subsidy policies when the public crisis occurs,and can also be used as a decision-making basis for tourism companies to make product pricing when facing government financial subsidies.