本书是根据旅游管理专业教学大纲的基本要求编写的。本书在编写过程中，以企业财务管理的基本理论为基础，结合一般旅游企业的经营特点，在每个章节中加入具体的案例，以此加深读者对各章节内容的理解和认识。 全书分为四篇，共十章。第一篇为基础理论篇，对旅游企业管理相关概念、原则与方法进行了简单而又详细的阐述与归纳；第二篇为筹投资管理篇，该篇在第三章对旅游企业筹资的基本概念、筹资渠道与方式、筹资的结构以及风险进行了阐释，在第四章对投资的基本概念、投资决策的评价指标计算等进行了详细而又系统的介绍；第三篇为企业资产管理篇，该篇包括流动资产管理、固定资产管理与其他资产管理，对不同资产的相关概念及日常管理方法进行了描述；第四篇为利润分配与财务预算分析篇，该篇在第八章介绍了股利分配的基本概念、股利政策以及不同时期适合的股利分配方案，在第九、十章介绍了财务预算及财务分析部分。 This book is compiled according to the basic requirements of the tourism management professional syllabus. In the process of writing this book, based on the basic theories of corporate financial management, combined with the operating characteristics of general tourism companies, specific cases are added to each chapter to deepen readers’ understanding and awareness of the content of each chapter. The book is divided into 4 parts with a total of 10 chapters. The first one is the basic theory chapter, which briefly and detailedly elaborates and summarizes the related concepts, principles and methods of tourism enterprise management. The second one is the investment management chapter, Chapter 3 explains the basic concepts, financing channels and methods, financing structure, and risks of tourism enterprise financing. Chapter 4 provides a detailed and systematic introduction to the basic concepts of investment and the calculation of evaluation indicators for investment decisions. The third part is enterprise asset management, which includes current asset management, fixed asset management and other asset management, and describes the related concepts and daily management methods of different assets. The fourth part is profit distribution and financial budget analysis. Chapter 8 introduces the basic concepts of dividend distribution, dividend policies, and suitable dividend distribution plans in different periods. Chapters 9 and 10 introduce the financial budget and financial analysis.