本书是根据旅游管理专业教学大纲的基本要求编写的。本书在编写过程中，以企业财务管理的基本理论为基础，结合一般旅游企业的经营特点，在每个章节中加入具体的案例，以此加深读者对各章节内容的理解和认识。全书分为四篇，共十章。第1篇为基础理论篇，对旅游企业管理相关概念、原则与方法进行了简单而又详细的阐述与归纳；第二篇为筹投资管理篇，该篇在第三章对旅游企业筹资的基本概念、筹资渠道与方式、筹资的结构以及风险进行了阐释，在第四章对投资的基本概念、投资决策的评价指标计算等进行了详细而又系统的介绍；第三篇为企业资产管理篇，该篇包括流动资产管理、固定资产管理与其他资产管理，对不同资产的相关概念及日常管理方法进行了描述；第四篇为利润分配与财务预算分析篇，该篇在第八章介绍了股利分配的基本概念、股利政策以及不同时期适合的股利分配方案，在第九、十章介绍了财务预算及财务分析部分。This book is compiled according to the basic requirements of the tourism management professional syllabus. In the process of writing this book, based on the basic theories of corporate financial management, combined with the operating characteristics of general tourism companies, specific cases are added to each chapter to deepen readers understanding and awareness of the content of each chapter.The book is divided into 4 parts with a total of 10 chapters. The first one is the basic theory chapter, which briefly and detailedly elaborates and summarizes the related concepts, principles and methods of tourism enterprise management. The second one is the investment management chapter, Chapter 3 explains the basic concepts, financing channels and methods, financing structure, and risks of tourism enterprise financing. Chapter 4 provides a detailed and systematic introduction to the basic concepts of investment and the calculation of evaluation indicators for investment decisions. The third part is enterprise asset management, which includes current asset management, fixed asset management and other asset management, and describes the related concepts and daily management methods of different assets. The fourth part is profit distribution and financial budget analysis. Chapter 8 introduces the basic concepts of dividend distribution, dividend policies, and suitable dividend distribution plans in different periods. Chapters 9 and 10 introduce the financial budget and financial analysis.本书是根据旅游管理专业教学大纲的基本要求编写的。本书在编写过程中，以企业财务管理的基本理论为基础，结合一般旅游企业的经营特点，在每个章节中加入具体的案例，以此加深读者对各章节内容的理解和认识。全书分为四篇，共十章。第1篇为基础理论篇，对旅游企业管理相关概念、原则与方法进行了简单而又详细的阐述与归纳；第二篇为筹投资管理篇，该篇在第三章对旅游企业筹资的基本概念、筹资渠道与方式、筹资的结构以及风险进行了阐释，在第四章对投资的基本概念、投资决策的评价指标计算等进行了详细而又系统的介绍；第三篇为企业资产管理篇，该篇包括流动资产管理、固定资产管理与其他资产管理，对不同资产的相关概念及日常管理方法进行了描述；第四篇为利润分配与财务预算分析篇，该篇在第八章介绍了股利分配的基本概念、股利政策以及不同时期适合的股利分配方案，在第九、十章介绍了财务预算及财务分析部分。This book is compiled according to the basic requirements of the tourism management professional syllabus. In the process of writing this book, based on the basic theories of corporate financial management, combined with the operating characteristics of general tourism companies, specific cases are added to each chapter to deepen readers understanding and awareness of the content of each chapter.The book is divided into 4 parts with a total of 10 chapters. The first one is the basic theory chapter, which briefly and detailedly elaborates and summarizes the related concepts, principles and methods of tourism enterprise management. The second one is the investment management chapter, Chapter 3 explains the basic concepts, financing channels and methods, financing structure, and risks of tourism enterprise financing. Chapter 4 provides a detailed and systematic introduction to the basic concepts of investment and the calculation of evaluation indicators for investment decisions. The third part is enterprise asset management, which includes current asset management, fixed asset management and other asset management, and describes the related concepts and daily management methods of different assets. The fourth part is profit distribution and financial budget analysis. Chapter 8 introduces the basic concepts of dividend distribution, dividend policies, and suitable dividend distribution plans in different periods. Chapters 9 and 10 introduce the financial budget and financial analysis.
第一篇旅游企业财务管理绪论
Part 1Introduction to Financial Management of Tourism Enterprises2
第一章旅游企业财务管理原则及方法
Chapter 1Financial Management Principles and Methods of Tourism Enterprises第一节旅游企业财务管理的内涵3
The connotation of financial management of tourism enterprises第二节旅游企业财务管理目标、任务、原则与方法6
Financial management objectives、tasks、principles and methods of tourism enterprises15
第二章企业财务管理时间价值观念
Chapter 2Time Value Concept of Financial Management of Tourism Enterprises第一节资金时间价值16
Time value of funds第二节资金风险价值25
Value at risk of funds第二篇旅游企业筹投资管理
Part 2Investment Management of Tourism Enterprises32
第三章旅游企业筹资管理
Chapter 3Fundraising Management of Tourism Enterprises第一节旅游企业筹资基本概述33
Basic overview of financing for tourism enterprises第二节旅游企业筹资渠道与方式34
The financing channels and methods of tourism enterprises第三节资本成本45
Capital cost第四节筹资结构与筹资风险48
Financing structure and financing risks55
第四章旅游企业投资管理
Chapter 4Investment Management of Tourism Enterprises第一节旅游企业投资概述56
Overview of investment in tourism enterprises第二节投资决策的基础现金流量57
The basis of investment decision-cash flow第三节投资决策评价指标61
Investment decision evaluation index目录 第三篇旅游企业资产管理
Part 3Asset Management of Tourism Enterprises72
第五章旅游企业流动资产管理
Chapter 5Management of Current Assets in Tourism Enterprises第一节旅游企业流动资产管理概述73
Overview of current asset management of tourism enterprises第二节货币资金管理75
Monetary fund management第三节应收账款管理77
Accounts receivable management第四节存货资产管理83
Inventory asset management92
第六章旅游企业固定资产管理
Chapter 6Fixed Asset Management of Tourism Enterprises第一节旅游企业固定资产管理概述93
Overview of fixed assets management of tourism enterprises第二节固定资产折旧管理96
Depreciation management of fixed assets第三节固定资产日常管理100
Daily management of fixed assets104
第七章旅游企业其他资产管理
Chapter 7Other Asset Management of Tourism Enterprises第一节旅游企业其他资产概述105
Overview of other assets of tourism enterprises第二节旅游企业其他资产的管理106
Management of other assets of tourism enterprises第四篇旅游企业利润分配
Part 1Profit Distribution of Tourism Enterprises112
第八章旅游企业利润分配管理
Chapter 8Profit Distribution Management of Tourism Enterprises第一节利润分配概述113
Overview of profit distribution第二节股利政策117
Dividend policy第三节股利分配方案121
Dividend distribution plan第四节股票分割和股票回购125
Stock split and stock repurchase130
第九章旅游企业财务预算管理
Chapter 9Financial budget management of tourism enterprises第一节财务预算概述131
Financial budget overview第二节旅游企业预算的编制135
Preparation of tourism enterprise budget147
第十章旅游企业财务分析
Chapter 10Financial Analysis of Tourism Enterprises第一节财务分析概述148
Overview of financial analysis第二节财务分析的基本方法154
Basic methods of financial report analysis第三节财务分析的内容160
Analysis of main financial indicators174
附录
Appendix181
主要参考文献
References
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