我国旅游企业是否全面股份化可以探讨,但在市场经济条件下,旅游企业集团实行股份制势在必行。 1.它可以冲破条块分割的樊篱,实行旅游企业跨地区、跨部门的资产联合。全民所有制旅游企业的固定资产和流动资金是“全民资产、国家所有”。实际上,各种全民所有制旅游企业分别隶属于不同部门、不同地方政府,加上资产管理和财政上缴渠 Whether China’s tourism enterprises can fully share the shares can be explored, but under the condition of market economy, it is imperative for the travel enterprise groups to implement the shareholding system. 1. It can break through the barrier of segmentation, the implementation of tourism enterprises across regions, cross-sectoral asset alliance. The fixed assets and liquidity of tourism enterprises owned by the whole people are “universal assets and state ownership.” In fact, all kinds of tourism enterprises owned by the whole people belonged to different departments and different local governments, together with asset management and financially paid channels