旅行社财务管理风险及规避

市场环境的复杂多变,市场竞争日益加剧和经营活动日益国际化,旅行社作为独立的经济主体,在经营管理过程中始终会面临各种各样的风险,因此风险管理、危机管理越来越受到各旅行社管理者的重视。资金是企业的血液,资金运动即财务活动贯穿于旅行社经济活动的全过程,是资金筹集,投放,回收和分配各环节的有机统一。而财务活动各环节由于受到内外多种因素的影响都会产生旅行社蒙受经济损失的可能性,从而影响旅行社的盈利水平,从长远来看,最终会影响到我国旅游业的发展。可见,财务管理是旅行社经营活动中的重要组成部分,加强旅行社的财务管理对提高旅行社的经济效益具有重要意义。

Analysis and Improvement Strategies in Financial Management of Travel Bureau

With the complex of the market environment,increasing market competition and the growing internationalization of business activities,travel agencies as independent economic entities,in the management process is always likely to face various kinds of risk,so risk management,crisis management more and more attend to the tour manager.Funds is the blood of any business,no doubt,capital movement,the financial activities of travel agents throughout the whole process of economic activity,is financing,delivery,recovery and distribution of the various components of the organic unity.The financial activities of the various sectors due to many factors inside and outside the travel agency will have the possibility of economic loss,affecting the profitability of travel agencies in the long run,which will ultimately affect the development of China's tourism industry.It can clearly be seen,financial management is an important part of travel agency business activities,and strengthening the financial management of travel agencies to improve economic efficiency is important.This paper discusses the common problem in the financial management of travel bureau,and proposed the corresponding countermeasures and suggestions.