【作者】 王建勋；

【导师】 卢昌崇；

【作者基本信息】 东北财经大学 ， 旅游管理， 2011， 博士

【摘要】 旅游业是世界上发展最快的新兴产业和朝阳产业之一。伴随着大众化、休闲化和全球化旅游时代的来临,旅游日益成为现代社会重要的消费模式和生活方式,旅游业已经成为全球规模最大和发展势头最好的支柱产业之一。与此相对应,中国旅游业随着改革开放的历史步伐,其产业地位依次从政府接待事业到经济产业、到新的经济增长点、到国民经济重要产业、再到国民经济战略性支柱产业的历史性跨越,使得我国已经实现从旅游资源大国向亚洲旅游大国进而向世界旅游大国的跨越,现在正向世界旅游强国的宏伟目标迈进。在我国国民经济中,旅游业已经成为发展速度最快和具有明显国际竞争优势的产业之一,已经成为支撑我国经济快速增长的重要力量。要实现建设战略性支柱产业的目标,必然需要一套完整全面的产业政策体系来推进旅游业的快速发展和转型升级,在一系列的产业政策中,则‘政政策制度安排和政策设计对于促进我国旅游业国际竞争力提升、推进产业全面转型升级、促进旅游业实现内涵式增长、优化旅游业发展环境都具有重要意义。然而,国内学术界却鲜有关注财政政策如何支持旅游业发展的理论命题。另一方面,在实践中虽然各级财政在不断加大对旅游业的投入,但是我国现行的旅游业财政政策存在诸多问题和不足,尤其是尚未形成财政政策支持旅游业发展的体系化、制度化的长效机制,这与建设战略性支柱产业的战略目标不协调、不适应。因此,促进旅游业发展的财政政策研究既是一个重要的实践课题,更是一个有待深入探究的理论命题。为此,本文将通过对中国旅游业财政政策的目标导向、基本原则、政策工具和制定程序等方面的研究和探讨,对中国旅游业财政政策历史的回顾和总结,对中国现行旅游业财政政策的分析和评价,对日本旅游业财政政策的比较和借鉴,提出促进我国旅游业发展的财政政策选择,完善我国旅游业财政政策体系,为国家宏观决策提供科学的理论依据。本文共分为八章,研究思路是按照从理论分析到结合我国旅游业的财政政策变迁,从介绍旅游业财政政策基本理论入手,研究公共财政体制下的旅游业财政政策制定的目标导向、基本原则、政策工具和程序,再通过对我国旅游业财政政策实施效果的评价、对日本观光立国战略体系下旅游业财政政策体系的的比较分析,系统提出完善我国旅游业财政政策的基本思路和政策建议。第一章导论。主要介绍研究背景和研究意义,国内外研究状况以及论文研究方法、研究思路和体系结构等方面的内容。国内对旅游业财政政策的研究相当匮乏。国外更是鲜有涉及旅游业财政政策方面的研究。为此,全面、系统地开展旅游业财政政策研究,将是本论文研究的基本着眼点并构成理论创新的主要内容。第二章,旅游业纳入公共财政的理论依据。重点分析了公共财政的内涵、特性、职能和发展演变,财政政策与旅游业发展的关系,旅游业纳入公共财政的理论必然性。公共财政是符合市场经济客观要求的财政,是以国家为主体,通过政府的收支活动,集中一部分社会资源,用于履行政府职能和满足社会公共需要以及调节市场的经济活动。旅游业纳入公共财政的理论必然性,体现在旅游业具有公共产品的属性、旅游业具有外部性特征、旅游市场信息的不对称性。旅游业纳入公共财政是理性的现实选择,一方面依据我国旅游业发展的现实状况,另一方面是依据国际社会的普遍经验。第三章,旅游业纳入公共财政的现实依据。重点分析了旅游业的内涵、构成和产业特征,我国旅游业的发展历程,以及旅游业对国民经济的主要贡献等方面的内容。并系统总结我国旅游业的三次战略转型,分别是1978-1988年从接待事业到经济事业的转变、1988-1998年从经济事业到经济产业的转变、1998-至今从重要产业到战略性支柱产业的转变。当前,旅游业已经成长为国民经济的重要产业,现代服务业的重要领域,被确定为国民经济的战略性支柱产业。公共财政支持旅游业发展具有重要的现实依据。第四章,我国旅游业财政政策的历史演变。重点分析了我国旅游业财政政策的发展演变,历经了如下三个发展阶段：1978-1989年推动入境旅游发展的政策、1990-1999年促进旅游产业体系形成的政策、2000年-至今迈向旅游强国的政策。我国至今还没有形成相对完善的财政政策支持旅游业发展的框架体系,旅游业相关财政政策均散布于相关的旅游法规、政府文件中。第五章,旅游业财政政策的国际借鉴：日本经验及启示。分析日本观光立国战略框架下日本旅游业财政政策的内容框架,以及对于我国旅游业财政政策制定的借鉴作用和意义。日本观光财政政策的工具主要有五种：观光财政预算、观光价格优惠、观光财政补助费用、观光业税收政策和信贷支持政策。日本旅游业财政政策的相关经验有：构建一体化的综合性旅游行政管理机构、完善旅游相关法规体系建设、详尽的旅游财政投入预算安排、多样的观光财政优惠措施、构建完善的入境旅游财政支持政策以及建设“观光圈”财政支持政策及借鉴。第六章,旅游业财政政策理论框架的构建。重点分析旅游业财政政策的目标导向,旅游业财政政策制定的基本原则和程式,旅游业财政政策的政策工具、支持的重点领域,以及旅游业财政政策框架构建。旅游业财政政策工具包括：预算政策、政府投资政策、政府采购政策、转移支付政策、税收政策和国债政策。旅游业财政政策要重点支持旅游基础设施和公共服务体系建设、旅游形象推广与客源市场开发、重点旅游区和产品(项目)开发建设、旅游产业升级和旅游科技创新、旅游人力资本开发、旅游市场主体培育、旅游资源开发与保护、旅游消费市场培育、西部及落后地区旅游业发展和旅游环境建设与市场监管。第七章,促进旅游业发展的财政政策选择。重点讨论旅游业财政支出政策、税收政策以及政策监管等内容,提出了完善我国旅游业财政政策的思路和策略。促进旅游业发展的财政政策选择主要包括四个方面的内容：一是促进旅游业发展的财政支出政策；二是促进旅游业发展的税收政策；三是明确财政政策支持重点,破解旅游业发展瓶颈；四是加强财政政策决策和监督,提高财政政策绩效。第八章,研究结论与展望。本文的研究结论主要有：一是应用公共产品理论、外部性理论、市场失灵理论和公共财政理论深刻揭示了旅游业具有公共产品属性以及极强的外部效应,加大公共财政对旅游业的支持力度,是将旅游业建设成为战略性支柱产业的重要手段。二是比较全面和系统地研究了我国旅游业财政政策的历史变迁和现实框架,提出了我国旅游业财政政策制定的目标导向、基本原则、政策工具、制定程序和支持重点,系统构建了旅游业财政政策的理论框架,为科学制定我国旅游业财政政策提供了理论指导。三是系统提出了我国旅游业建设战略性支柱产业的财政政策选择,并且比以往研究更为透彻和准确。但是本研究受资料、时间和研究能力的限制,还不能很好地反映财政政策的内容和功能,未来有待深化研究。更多还原

【Abstract】 Tourism industry is one of the emerging and sunrise industries in the world. With the development of the popular, recreational and global trend, the tourism industry increasingly becomes an important consumption pattern and a way of life, and has become one of the world’s largest and growing-fastest industries. China’s tourism industry has taken many industrial positions since Reform and Openness, from the reception department of the government to the economic sector, to the new economic growth, to the important industry in the national economy, and to the strategic pillar industry of national economy. Nowadays, the tourism industry is the important power in China’s national economy to contribute to the rapid economic growth.In order to achieve the goal of the strategic pillar industry, a system of industrial policies is needed. Fiscal policy, as one component of the industrial policy, can enhance the international competitiveness, promote industrial restructuring and upgrading, and optimize the development environment.However, few studies focus on the issue that how to support the development of the tourism industry using fiscal policies. In addition, although the budget increases the investment to the tourism industry, there are many problems in the fiscal policies of tourism industry in China. Therefore, research on fiscal policies for developing tourism industry not only is an important practical issue, but also a key theoretical proposition. The paper explores the targets, directions, principles, instruments and procedures of fiscal policies in China’s tourism industry, reviews and summarizes the history of fiscal policies related to China’s tourism industry, analyzes and evaluates the current fiscal policies in China’s tourism industry, compares with the fiscal policies in Japan’s tourism industry, concludes many choices of fiscal policies to perfect the fiscal policy system in China’s tourism industry.The paper consists of eight chapters. The research process includes theoretical analysis, combination with the changes of fiscal policies in China’s tourism industry, induction of the basic theory of fiscal policies in tourism industry, research on the targets, directions, principles, instruments and procedures of fiscal policies in the context of public finance system, assessing the effects of fiscal policies in tourism industry, comparative analysis of Japan’s’Visit Japan Campaign’strategy, and proposing the guides and suggestions for completing fiscal policies of China’s tourism industry.Chapter One is Introduction, which introducing the paper’s background, its contributions, research situation at home and abroad, the research methods, the research process, the structure and so on. Little research focuses on the fiscal policies in tourism industry at home and abroad. Therefore, comprehensive and systematic research on fiscal policies of tourism industry is the original point of the paper.Chapter Two is Theoretical Basis of Putting Tourism Industry into Public Finance, which focuses on the definition, nature, function and evolution of the public finance, analyzes the relationship between fiscal policies and tourism development, and emphasizes the theoretical inevitability of putting tourism industry into public finance. Public finance is that the government, in use of the revenue and expenditure, centralizes the social resources for performing its duties, meeting public needs and regulating economic activities. The theoretical inevitability of putting tourism industry into public finance is proved by the nature of the tourism industry including the public product attributes, externality and symmetry of tourism market information.Chapter Three is Practical Basis of Putting Tourism Industry into Public Finance, which focuses on the definition, structure and features of the tourism industry, summarizes the evolution of China’s tourism industry and stresses its major contributions to the national economy. Three strategic transformations of China’s tourism industry are summarized, including the first transformation from the reception facility to the economic facility from 1978 to 1988, the second one from the economic facility to the economic industry from 1988-1998, and the third one from the important economic industry to the strategic pillar industry since 2000. Nowadays, tourism industry has become the major industry in the national economy and the key component in the modern service industry, which is considered as the practical inevitability.Chapter Four is Historical Evolution of Fiscal Policies in China’s Tourism Industry. The historical evolution includes three stages:policies for promoting the inbound tourism from 1978 to 1989, policies for the formation of the tourism industry system from 1990 to 1999, and policies for growing into the great tourist power since 2000. The relatively perfect frame of fiscal policies system has not been constructed in China. Fiscal policies related the tourism industry are just scattered in the relevant tourism regulations and government documents.Chapter Five is International Reference of Fiscal Policies in Tourism Industry: Japan’s Experiences and Suggestions, which analyzes fiscal policies in tourism industry in the frame of the Japan’s’Visit Japan Campaign’strategy, and summarizes the impacts and the meanings to China’s policies-making. There are five instruments of Japan’s fiscal policies in the tourism industry, including financial budget, low prices, subsidies, low taxes and credit support. The relevant experiences of Japan’s fiscal policies in the tourism industry includes construction of the integrative and systematic tourism administration, improvement of the tourism-related regulation system, detailed arrangement of the tourism budget, variety of financial incentives to the tourism industry, establishment of fiscal policies to support inbound tourism, and development of fiscal policies to construct the’sightseeing circle’.Chapter Six is Theoretical Construction of Fiscal Policies in Tourism Industry. The targets, directions, principles, procedures and instruments of fiscal policies in tourism industry are discussed. Budgetary policies, government investment policies, government purchase policies, transfer payments policies, tax policies and treasury policies are the instruments of fiscal policies in tourism industry. And fiscal policies in tourism industry should mainly support the construction of the tourism infrastructure and the public service system, the promotion of the tourism images and the tourist markets, the building of the tourist attractions and products, the improvement of tourism industry upgrading and tourism technology innovation, the development of tourism human capital, the cultivation of tourism market’s subjects, the protection of tourism resources, the exploration of tourist consumptions, the prosperity of tourism economy in Western China, and the optimization of tourism market environment.Chapter Seven is Choices of Fiscal Policies to Promote Tourism Development, which focuses on the financial expenditure policies, tax policies and supervision on these policies in tourism industry, and suggests the outline to improve fiscal policies in China’s tourism industry. Fiscal policies to promote tourism development contain four aspects. The first one is financial expenditure policies to promote tourism development. The second one is tax policies to promote tourism development. The third one is identifying what fiscal policies mainly support in order to overcome the weaknesses of tourism development. The last one is strengthening fiscal policies’decision-making and supervision in order to increase the effects.Chapter Eight is Conclusions and Future Research. Firstly, applying public product theory, externality theory, market failure theory and public finance theory, the paper unveils that tourism industry has public product attributes and the strong externality. Therefore, it is very important to increase public financial investment to tourism industry. Secondly, the historical evolution and the present structure of China’s fiscal policies in tourism industry are systematically researched. The targets, directions, principles, instruments and procedures of China’s fiscal policies in tourism industry are proposed, which helps constructing the theoretical frame of fiscal policies in tourism industry. Thirdly, the choices of fiscal policies in tourism industry are discussed. But this research is limited by relevant materials, time and research abilities, so that the content and the functions of the fiscal policies are not adequately discussed. Future research is needed to deepen the issues.更多还原