旅游复苏下的旅游企业现状、财务问题及应对策略研究
Research on the Current Status, Financial Issues, and Coping Strategies of Tourism Enterprises under the Recovery of Tourism

自2023年开始，中国旅游市场可以说是百花齐放，市场复苏成效显著，到2024年我国旅游业的主基调依旧是“快速复苏”并逐步转向“理性繁荣”。在复苏阶段中旅游企业如何将“流量”变“存量”，如何为企业减轻负担，更迅速地完成复苏，进入繁荣阶段成为企业面临的问题。文章从旅游企业现状出发，总结其所面临的四类问题，并提出科学有效的应对策略，旨在为旅游企业应对相关问题提供参考。
Since 2023, China’s tourism market can be said to be blooming, and the market recovery has achieved remarkable results. By 2024, the main tone of China’s tourism industry will still be “rapid recovery” and gradually turn to “rational prosperity”. In the recovery stage, how to change the “flow” into “stock”, and how to reduce the burden for enterprises to complete the recovery and enter the prosperity stage more quickly have become the problems faced by enterprises. Starting from the current situation of tourism enterprises, this paper summarizes four kinds of problems faced by tourism enterprises, and puts forward scientific and effective coping strategies, aiming at providing references for tourism enterprises to cope with related problems.