改革开放以来,我国旅游业发展很快。1992年同1978年比较,境外来华旅游人数由180.9万人次增加到3811.4万人次,增长20.1倍。旅游收汇由2.36亿美元,增加到29.46亿美元,增长10.2倍。国内旅游人数和旅游收入也相应地发展较快。由旅游业增加的财政收入也有成倍增长。但也应指出,旅游事业的发展同旅游业收入的增长,特别是来自旅游业财政收 Since the reform and opening up, China’s tourism industry has developed rapidly. In 1992, compared with 1978, the number of overseas tourists traveling to China increased from 1.809 million to 38.114 million, an increase of 20.1 times. Travel foreign exchange increased from 236 million U.S. dollars to 2.946 billion U.S. dollars, an increase of 10.2 times. The number of domestic tourists and tourism revenue also developed rapidly. Fiscal revenue increased by tourism also doubled. However, it should also be pointed out that the development of tourism and the growth of tourism revenue, especially from the tourism industry