旅游业多元化经营的财务风险及对策研究.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 随着国民收入的增加和交通的便利，越来越多的国民选择旅游放松和开阔视野，给旅游业带来了巨大的利益。 与2009年相比，2018年旅游总收入增长近230％。与此同时，各类旅游公司发展迅速，特别是中小型旅游公司。 根据调查，中小型旅游公司的数量已经发展得很好。 年增长率约为11.2％，旅游年均收入近1万亿元。 由此可见，中小旅游企业已成为旅游业的主力军。 虽然中小型旅游公司各方面都发展良好，但其活力并不强。 据统计，由于每年的企业倒闭，近4.3％的中小型旅游公司退出市场。 通过大量的调查研究，发现这些失败的中小旅游公司存在着一个共同的问题：缺乏金融风险防范。因此，金融风险是影响中小旅游企业成败的重要因素。加强金融风险防范，对中小旅游企业的经营发展具有重要意义。 关键词：旅游业；多元化经营；财务风险 Abstract With the increase of national income and the convenience of transportation, more and more citizens choose to relax and broaden their horizons in tourism, which brings huge benefits to tourism. Total tourism revenue increased nearly 230 percent in 2018 compared with 2009. At the same time, all kinds of tourism companies are developing rapidly, especially small and medium-sized ones. According to the survey, the number of small and medium-sized tourism companies has developed very well. The annual growth rate is about 11.2 percent, and the annual income from tourism is nearly 1 trillion yuan. Thus, small and medium-sized tourism enterprises have become the main force of tourism. Although small and medium-sized tourism companies are developing well in all aspects, their vitality is not strong. According to statistics, nearly 4.3 percent of small and medium-sized tourism companies have withdrawn from the market due to business failures every year. Through a large number of investigations, it is found that these small and medium-sized tourism companies have a common problem: lack of financial risk prevention. Therefore, financial risk is an important factor affecting the success or failure of small and medium-sized tourism enterprises. Strengthening financial risk prevention is of great significance to the operation and development of small and medium-sized tourism enterprises Key words: tourism; Diversified operation; risk 目 录 18977_WPSOffice_Level1 第1章 绪论 4 10335_WPSOffice_Level2 1.1 研究背景 4 23189_WPSOffice_Level2 1.2 研究目的和意义 4 25492_WPSOffice_Le