【摘要】：旅游業(yè)目前是世界各國政府都在大力發(fā)展的產(chǎn)業(yè)之一。由于旅游產(chǎn)業(yè)存在環(huán)保性，投入產(chǎn)出高等特性，各國政府都把它當(dāng)做支柱性產(chǎn)業(yè)進(jìn)行發(fā)展。發(fā)展旅游業(yè)不僅可以帶動(dòng)整個(gè)國家經(jīng)濟(jì)的發(fā)展還能創(chuàng)造更多的就業(yè)機(jī)會(huì)，還有借此機(jī)會(huì)宣揚(yáng)本國的文化。由于旅游產(chǎn)業(yè)涉及國民經(jīng)濟(jì)多個(gè)部門，快速發(fā)展旅游業(yè)可以全面帶動(dòng)國民經(jīng)濟(jì)各行業(yè)的發(fā)展。為此，需要解決如何核算旅游業(yè)以及如何比較世界各國旅游業(yè)發(fā)展水平的問題。在上世紀(jì)的70年代，加拿大就開始研究關(guān)于計(jì)量旅游的工作。直到93SNA的出現(xiàn)，在93SNA中明確提出可以建立衛(wèi)星賬戶以測量那些在現(xiàn)有國民核算體系中尚未被作為一個(gè)產(chǎn)業(yè)的經(jīng)濟(jì)部門的規(guī)模和產(chǎn)出。93SNA中并沒有將旅游作為一個(gè)產(chǎn)業(yè)進(jìn)行核算，而且旅游業(yè)涉及國民經(jīng)濟(jì)中多個(gè)行業(yè)，所以采用衛(wèi)星賬戶方式既避免了對(duì)中心框架的嚴(yán)謹(jǐn)性的破壞，又大大擴(kuò)展了國民核算體系的分析功能。 在2000年，聯(lián)合國、經(jīng)合組織、歐統(tǒng)局以及世界旅游組織聯(lián)合批準(zhǔn)了《旅游附屬賬戶：建議的方法框架》。它的批準(zhǔn)意味著建立起了一個(gè)統(tǒng)一標(biāo)準(zhǔn)的旅游統(tǒng)計(jì)體系。在頒布后的2001年，就得到世界各國的重視。旅游衛(wèi)星賬戶體系是與國民經(jīng)濟(jì)核算體系緊密相連。它是嚴(yán)格按照國民經(jīng)濟(jì)核算體系中的核算原則以及記錄原則。它是對(duì)國民經(jīng)濟(jì)核算體系的一個(gè)補(bǔ)充，幫助分析旅游業(yè)的發(fā)展。在這個(gè)框架中主要將旅游從需求和供給兩個(gè)角度進(jìn)行核算，將這兩方面的數(shù)據(jù)有機(jī)結(jié)合在一起以完整呈現(xiàn)旅游產(chǎn)業(yè)的真實(shí)情況，從而幫助決策者更好的對(duì)旅游業(yè)進(jìn)行規(guī)劃。2008年，出版了《2008旅游附屬賬戶：建議的框架方法》，這是對(duì)之前發(fā)布的框架在各國實(shí)施過程中出現(xiàn)的問題進(jìn)一步的研究以及之后旅游業(yè)出現(xiàn)的一些新的問題提供解決思路。在中國，引進(jìn)旅游衛(wèi)星賬戶是在上世紀(jì)90年代，相對(duì)比較落后。但是在旅游衛(wèi)星賬戶編制上做過很多的努力。在2007年國家旅游局就嘗試?yán)?004年經(jīng)濟(jì)普查數(shù)據(jù)構(gòu)建旅游衛(wèi)星賬戶。江蘇省在2002年就開始編制旅游衛(wèi)星賬戶。 本文是在旅游衛(wèi)星賬戶核心理論的基礎(chǔ)上，借鑒江蘇省、云南省等地區(qū)編制區(qū)域性旅游衛(wèi)星賬戶的實(shí)際工作經(jīng)驗(yàn)，對(duì)江西省編制旅游衛(wèi)星賬戶進(jìn)行了探討和分析。首先是對(duì)江西省旅游業(yè)情況進(jìn)行了總體上的分析。江西省旅游業(yè)快速發(fā)展，在2011年就已經(jīng)突破一千億，，這對(duì)于如何合理計(jì)量旅游業(yè)提出了挑戰(zhàn)。在這個(gè)客觀存在的基礎(chǔ)上，重點(diǎn)分析了江西省旅游衛(wèi)星賬戶的可行性和必要性。本文認(rèn)為完全可以建立有江西省旅游特點(diǎn)的旅游衛(wèi)星賬戶體系幫助江西省政府進(jìn)行旅游規(guī)劃和決策。其次，借鑒RMF2008中關(guān)于旅游需求和供給核心概念的定義，對(duì)江西省旅游衛(wèi)星賬戶的概念進(jìn)行了定義并確定了江西省旅游衛(wèi)星賬戶中旅游特征產(chǎn)業(yè)以及旅游特征產(chǎn)品。在完成了相關(guān)工作以后對(duì)RMF2008推薦的6張表進(jìn)行了相應(yīng)的改變使之成為江西省旅游衛(wèi)星賬戶初級(jí)階段需要編制的6張表格。最后利用現(xiàn)有的數(shù)據(jù)編制了一些有助于編制江西旅游衛(wèi)星賬戶的表。當(dāng)然目前的江西旅游衛(wèi)星賬戶還不完善，很多數(shù)據(jù)還沒有收集的渠道。本文僅僅是對(duì)構(gòu)建江西省旅游衛(wèi)星賬戶提出筆者的一些看法，希望對(duì)未來江西省旅游衛(wèi)星賬戶的編制做出一點(diǎn)貢獻(xiàn)。
[Abstract]:Tourism is one of the most important industries in the world. Since the tourism industry has the characteristics of environmental protection, input-output and the like, all governments have developed it as a sex industry. The development of tourism not only can drive the economic development of the whole country, but also can create more employment opportunities, and also take this opportunity to promote the culture of the country. As the tourism industry is concerned with the various sectors of the national economy, the rapid development of the tourism industry can fully drive the development of the various industries of the national economy. To that end, there is a need to address the question of how to account for tourism and how to compare the level of tourism development in the world's countries. In the 1970s, Canada began to study the work on metering tourism. Until the advent of the 93SNA, it was clearly stated in the 93SNA that satellite accounts could be established to measure the size and output of the economic sector that had not yet been used as an industry in the existing national accounting system. In addition, the tourism industry is involved in many industries in the national economy, so the use of the satellite account method not only avoids the rigor of the central framework, but also greatly extends the analysis function of the national accounting system. In 2000, the United Nations, the OECD, the Eurostat and the World Tourism Organization (WTO) jointly approved the following: recommended method frame Rack>. Its approval means that a unified standard of travel statistics is established The system, in 2001, received from all the countries of the world The tourism satellite account system is closely related to the national economic accounting system It is in strict accordance with the accounting principles and records in the national economic accounting system It is a supplement to the national economic accounting system and helps to analyse the tourism industry Development. In this framework, the tourism is mainly accounted for from demand and supply, and the data of these two aspects are combined together to fully present the real situation of the tourism industry, thus helping the decision-makers to better plan the tourism industry. In 2008, the tourism subsidiary of the <2008 was published. Account: The proposed framework approach>, which is a solution to further studies on issues arising prior to the implementation of the framework previously issued and some of the emerging issues in the post-tourism industry in China, that introduction of the tourist satellite account is relatively compare in the 1990s. It's behind. But it's a lot to do on the tourist satellite account. Efforts. In 2007, the National Tourism Administration tried to build a tourism satellite with the 2004 economic census data Account. Jiangsu Province started to prepare tourism satellite in 2002 This paper is based on the core theory of the tourism satellite account, and draws on the actual working experience of the regional tourism satellite account in the areas of Jiangsu, Yunnan and other regions, and has carried on the development of the tourism satellite account in Jiangxi Province. The first is to analyze and analyze the tourism situation in Jiangxi province. On the basis of the analysis on the body, the rapid development of the tourism industry in Jiangxi Province has exceeded 1. 1 billion in 2011, which is about how to measure the tourism reasonably. The challenge is put forward. On the basis of this objective, the feasibility of the tourism satellite account in Jiangxi province is analyzed. The paper believes that the tourism satellite account system with the characteristics of Jiangxi's tourism can be established to help the provincial government to carry out the tourism. Secondly, referring to the definition of the concept of tourism demand and supply core in the RMF2008, the concept of the tourism satellite account in Jiangxi Province is defined and the tourism characteristic industry and the brigade in the tourism satellite account of Jiangxi Province are determined. After the relevant work has been completed, the six tables recommended by the RMF2008 have been changed accordingly, so as to be required to be prepared in the primary stage of the tourism satellite account in Jiangxi Province. 6 forms. Finally, use the existing data to compile some of the data to help in the preparation of the Jiangxi tourism guard The table of the star account. Of course, the current Jiangxi tourism satellite account is not perfect, many of the data has not yet The purpose of this paper is to make some comments on the construction of the tourism satellite account in Jiangxi Province, and hope to make a contribution to the future of the tourism satellite account in Jiangxi Province.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F592.7;F224

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