Efficiency Evaluation Research On Financial Fund Supporting The Development Of Tourism Industry In Enshi Autonomous Prefectures

Enshi Tujia and Miao Autonomous Prefecture in southwest Hubei Province was rich in tourism resources and has been building the tourism economic development booming recent years, the tertiary industry has accounted for larger percentage in national economy.In recently published “Several opinions to promote the development of tourism industry reforming”,the Central Committee of the Communist Party of China clearly pointed out that the tourism is an essential part of national economy and vital to protect the environment as well as the social development.The document has also pointed out that the local government must promote the financial support to tourism development and study the related policy.Therefore,it is meaningful to study the issue of government force promoting the tourism development.Based on this background,the utilization benefit of financial support fund on tourism in enshi was conducted as study sample and the evaluation system of fiscal expenditure was used.Moreover,neutral,careful and responsible analysis has been conducted about the effect of this system.In this thesis,the several method which included objective comparison, Cost- benefit approach and questionnaire method were employed. The utilization of these methods which were employed to conduct specific analysis on current situation,benefit evaluation of financially supported tourism developing ensured the objective,fair,scientific normal,importance,benefit and goal orientation principals.In order to guarantee the scientificity and rationality of evaluation method,this thesis referenced large number of international and domestic documents,meanwhile considered the actual situation of enshi as a newly-developed tourism destination.This thesis synthetically expounded the benefit of financial support fund on tourism development, mainly focusing on the category of financial fund,function of financial fund,scale of financial fund and the input field of financial fund.Besides, this thesis presented several instructions on reinforcing the benefit and rational utilization of financial fund.This research showed that the financial support on tourism in enshi was stillin lower level and many aspects were still needed to be improved.There still was large space to further improve the benefit of financial support fund.Governments at all levels must build rational method to make full use of financial fund based on local actual situation,introduce the evaluation system on financial spending gradually and ensure the supervising the usage of financial support fund on tourism development.These methods was the only route to support the development of tourism by financial fund.