CAJ | 학술논문

为了改善在整个旅游业中发挥基础性和主控性作用的中小旅游企业所面临的困难和挑战，以英国、美国、日本三个发达国家支持中小旅游企业发展所采取的财政政策为例，在对我国中小旅游企业的发展现状进行剖析的基础上，提出应适当借鉴发达国家的先进经验。从加大财政投入、资金融通、税收优惠、服务体系构建等几个方面归纳出财政支持的具体对策，以有力促进中小旅游企业的可持续发展并进而提升其行业地位。
위료개선재정개여유업중발휘기출성화주공성작용적중소여유기업소면림적곤난화도전，이영국、미국、일본삼개발체국가지지중소여유기업발전소채취적재정정책위례，재대아국중소여유기업적발전현상진행부석적기출상，제출응괄당차감발체국가적선진경험。종가대재정투입、자금융통、세수우혜、복무체계구건등궤개방면귀납출재정지지적구체대책，이유력촉진중소여유기업적가지속발전병진이제승기행업지위。
In order to improve facing difficulties and challenges of small and medium-sized tourism enterprises which play a fundamental and main control function in the whole tourism industry,the paper takes financial policy of three developed countries for example,that is,the United Kingdom, the United States, Japan.Based on analyzing on the current development of small and medium tourism enterprises,We should appropriately learn from the advanced experience of the developed countries. In order to effectively promote the sustainable development of small and medium tourism enterprises and further enhance its position in the industry, the paper induces the concrete countermeasure of the financial support from the enlarging finance investment, allowing temporary fund credit, benefiting tax preferential revenue, constructing service system and so on.