| Tourism industry, named as sunny industry, has a considerable scale and keeps a situation of rapid development. However, how much tourism industry contributes to national economy? what is the scale of tourism industry in our country? how does the tourism industry contribute to employment, tax, finance? These problems have been disturbing the tourism administration department and academic for a long time. From a farsighted view of point, if these problems can't be solved and made clear, they are sure to constrain the development of tourism industry and the induction that tourism industry will cause to national economy and other related industries. In the end, they will have effect on the goal realization of the tourism strong country by 2020.In order to solve these problems, many countries are putting heart into the research of the field. With several decades research, with the effort of Statistic Commission of United Nations, TSA theory has received the agreement by international society by March,2000.TSA is a kind of new statistic tool, whose aim is to help countries calculate tourism product and service related according to an agreeable accounting framework. Then there will be a credible contrast between tourism industry and other traditional industries. Furthermore, tourism economy can be compared between different countries and districts.Based on the surroundings, the article illustrates the theory and practice about TSA systematically. First, the article tells us about the concept, character, effect, and accounting discipline. It also describes the process and the significance of building TSA; then, the article emphasizes on the content about TSA, including concept systems, index systems and all kinds of tables; third, the article makes use of example of JSTSA, illustrating the emergency and the possibility of building TSA II in our country. Finally, the article puts forward the thinking road and advice about how to establish National Tourism Satellite Accounts from the subject. |
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