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在2014年,全国国内旅游36.3亿人次,而国内乡村旅游人次达到了12亿人次,创下了3200亿元的旅游收入。从这些数据中不难看出,随着人们的生活水平的不断提升,旅游将成为每个家庭的刚性需求。旅游业不光可以提供就业机会,还可以促进经济发展,增加农民收入,改变了农业结构,促进城乡一体化建设,有利于建设新农村。各种惠农政策的出台,使得大量的企业进行乡村旅游投资。为了使投资项目安全有效,在投资前应该进行科学的评价,而财务评价又是其中的重点。
In 2014, there were 3.63 billion domestic trips nationwide, while domestic rural tourism trips reached 1.2 billion person-times, setting a travel revenue of 320 billion yuan. It is not hard to see from these data that with the continuous improvement of people’s living standards, tourism will become the rigid demand of every family. Tourism can not only provide employment opportunities, but also promote economic development, increase farmers’ incomes, change agricultural structures, promote the integration of urban and rural areas, and help build new rural areas. The promulgation of various preferential agricultural policies has enabled a large number of enterprises to invest in rural tourism. In order to make investment projects safe and effective, scientific evaluation should be carried out before investing, and financial evaluation is one of the focuses.