随着智慧旅游蓬勃发展,智慧景区应运投入建设,智慧旅游的出现对传统旅游景区的管理方式在日常经营的诸多方面产生影响,新的经营模式和新的管理思维促使财务工作者思考,旧有的财务会计方法不能适应新发展的基本需求,迫切需要从管理的角度解决财务问题,运用管理型会计方法,应对旅游景区的财务决策、提升财务管理水平。 With the vigorous development of intelligent tourism, intelligent scenic spots should be put into construction. The emergence of smart tourism has an impact on the management of traditional tourist attractions in many aspects of daily operations. The new business model and new management thinking prompt financial workers to think that the old Financial accounting methods can not meet the basic needs of new development, there is an urgent need to solve the financial problems from the perspective of management, the use of management accounting methods to deal with the financial decisions of tourist attractions, improve financial management.