| 台湾旅游业发展的财政支持及其经验启示 |
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| 引用本文： | 林丹,李正欢.台湾旅游业发展的财政支持及其经验启示[J].哈尔滨学院学报,2012,33(9):19-24. |
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| 作者姓名： | 林丹 李正欢 |
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| 作者单位： | 1. 闽江学院旅游系,福建福州 350108
2. 海西地方财政与发展研究中心,福建福州 350108 |
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| 基金项目： | 福建省高校服务海西建设重点项目(闽教高〔2009〕8号);闽江学院专项计划,项目编号:YCZ10002 |
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| 摘 要： | 财政政策是政府促进产业发展的主要手段之一.通过对台湾旅游业发展计划《观光拔尖领航方案行动计划》的分析,阐述了财政支持台湾旅游业发展的资金来源、支持领域和主要财政手段,并由此总结了财政支持台湾旅游业发展的经验和启示,如公共财政原则、突出重点原则、综合效益原则、财政手段多样化以及严格的财政监察等,以为祖国大陆旅游业发展的财政支持提供一些借鉴.
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| 关 键 词： | 台湾 旅游业 观光拔尖领航方案 财政支持 |
Fiscal Support for Tourism Industry:Experience and Revelation From Taiwan |
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| LIN Dan,LI Zheng-huan.Fiscal Support for Tourism Industry:Experience and Revelation From Taiwan[J].Journal of Harbin University,2012,33(9):19-24. |
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| Authors: | LIN Dan LI Zheng-huan |
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| Institution: | 1,2(1.Minjiang University,Fuzhou 350108,China;2.Haixi Institute of Local Public Finance and Development,Fuzhou 350108,China) |
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| Abstract: | Fiscal policy is one of the main means for government to promote industrial development.This paper analyzes "The Project Vanguard for Excellence in Tourism of Taiwan",including the sources of funding,the supporting areas and the financial means.It summarizes the experience and revelation of fiscal support for the development of Taiwan’s tourism industry,including the principles of public financing,highlighting key points,comprehensive benefit,diversified financial means and strictly financial supervision,which aims to give some reference for the fiscal support of mainland’s tourism industry. |
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| Keywords: | Taiwan tourism "The Project Vanguard for Excellence in Tourism" fiscal support |
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