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旅游企业作为独立的经济主体,在运营过程中始终可能会面临各种各样的风险,从而影响旅游企业的正常生产经营。旅游企业由于融资、汇率波动等原因,产生财务风险是客观现实,会影响到企业的生存与获利,是财务管理者必须面对的问题,对旅游企业的财务风险及其管理对策进行研究意义重大。
As an independent economic subject, tourism enterprises may face various risks in the operation process all the time, thus affecting the normal production and operation of tourism enterprises. Because of financing and exchange rate fluctuations, tourism enterprises are financial risks is an objective reality, will affect the survival and profitability of enterprises, is the financial managers must face the issue of tourism enterprises, financial risks and management strategies for research significance major.