旅游企业外汇收入作为非贸易创汇的一个重要组成部分,随着国际旅游业的发展,逐渐在国民经济中起着越来越重要的作用。然而目前国内涉外旅行社(公司)之间相互拖欠国外旅行团费用的问题越来越严重。由于旅游团队一年到头都在外面走,旧债未了,新债又来,成为一个“剪不断,理还乱”的问题。现根据实际 As an important part of non-trade foreign exchange earnings, the foreign exchange earnings of tourism enterprises gradually play an increasingly important role in the national economy with the development of international tourism. However, at present, the problems of foreign travel agencies (companies) in arrears with foreign travel expenses are getting more and more serious. As the tourism team is walking outside all year round, the old debts have yet to come and the new debts come again to become a problem of “cutting off constantly and chaos”. Now based on the actual