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旅游企业的财务风险管理事关企业的生存发展,对旅游企业风险来源和财务管理中存在问题的研究有助于企业制定相关对策,完善风险管理机制以实现企业乃至旅游行业的可持续发展。本文对旅游企业财务风险来源按照财务活动不同阶段进行分析,指出旅游企业普遍存在风险意识淡薄,管理机制不健全等问题,提出培养旅游企业风险意识,建立全面风险管理体系,加强政府监督管理的财务风险管理对策。目前旅游市场存在专门从事旅游资源开发的旅游投资公
The research on the financial risk management of tourism enterprises is related to the survival and development of enterprises. The research on the sources of risk and the problems in financial management of tourism enterprises can help enterprises formulate relevant countermeasures and improve the risk management mechanism to realize the sustainable development of enterprises and even the tourism industry. This paper analyzes the sources of financial risks of tourism enterprises according to the different stages of financial activities, points out that tourism enterprises generally have such problems as weak awareness of risks and unsound management mechanism. It is proposed to cultivate the risk awareness of tourism enterprises, establish a comprehensive risk management system and strengthen the financial supervision and management of the government Risk Management Strategy. At present, tourism market exists in tourism investment specializing in the development of tourism resources