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改革开放20年来,我国旅游业取得了长足的发展,已成为国民经济的支柱产业和新的增长点。但在认识上我们还缺乏大旅游、大产业的观念;硬件上,基础设施薄弱,交通建设落后;软件上,地区合作不够,缺乏统一的旅游发展规划,服务质量也有待提高。在新形势下,财政部门应把发展旅游业作为扩大投资、拉动消费需求的一项重要措施,采取有效的扶持政策,促进地方旅游经济走上健康发展轨道。从财政角度看,旅游开发要按照公共财政下财源建设的思路,以旅游
In the 20 years since the reform and opening up, China’s tourism industry has made great strides and has become a pillar industry and a new growth point for the national economy. However, in our understanding, we still lack the concept of big tourism and big industry. Weak hardware, poor infrastructure and backward transportation construction, inadequate cooperation in software and regions, lack of a unified tourism development plan and an improvement in the quality of service are also needed. Under the new situation, the finance department should take the development of tourism as an important measure to expand investment and stimulate consumer demand, and take effective supportive policies to promote the development of local tourism economy on a healthy track. From a financial point of view, tourism development in accordance with the public finance under the idea of building a source of finance, tourism