金融与风险管理
Finance and Risk Management
- 主办单位:東方陽光出版社有限公司
- ISSN:3080-9320(P)
- ISSN:3080-9339(O)
- 期刊分类:经济管理
- 出版周期:月刊
- 投稿量:0
- 浏览量:61
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旅游新业态中四川特色文化传承创新的财务绩效与价值创造研究
Financial Performance and Value Creation in the Inheritance and Innovation of Sichuan's Distinctive Culture within New Tourism Formats
发布时间：2026-04-09
作者: 高冬梅 :四川工业科技学院 四川德阳;
摘要: 文旅深度融合背景下，旅游新业态为地方特色文化传承创新提供了价值转化新载体，但也面临投入产出失衡、绩效评价缺失、财务可持续性不足等治理困境。基于价值链理论与新公共管理理论，本研究采用混合研究方法，构建“资源资本化—运营市场化—绩效可视化—价值可持续”的财务分析框架，系统评估四川特色文化在旅游新业态中的价值创造效率。研究发现四川文旅融合存在“重资产投入轻运营绩效、重文化展示轻价值转化、重短期收益轻长期培育”的结构性财务失衡；文化传承与旅游新业态形成“财政撬动—市场运营—社区共享—数字赋能”的财务治理闭环；构建“预算绩效一体化、成本管控精细化、资产运营数字化、收益分配多元化”的财务赋能路径是破解困境的关键。本研究为文旅深度融合的财务治理与绩效提升提供了理论参考。
Abstract: Against the backdrop of deep integration between culture and tourism, new tourism formats offer novel vehicles for transforming the value of local distinctive cultures into innovation. However, they also face governance challenges such as input-output imbalances, lack of performance evaluation, and insufficient financial sustainability. Based on value chain theory and new public management theory, this study employs a mixed-methods approach to construct a financial analysis framework—"resource capitalization - market-oriented operations - performance visualization - value sustainability"—systematically evaluating the value creation efficiency of Sichuan's distinctive culture within new tourism formats. Findings reveal: Sichuan's cultural-tourism integration suffers from structural financial imbalances characterized by "overemphasizing asset investment over operational performance, prioritizing cultural display over value conversion, and focusing on short-term gains over long-term cultivation." Cultural heritage preservation and new tourism formats form a financial governance loop of "fiscal leverage - market operation - community sharing - digital empowerment"; Establishing a financial empowerment pathway featuring “integrated budget performance, refined cost control, digital asset operation, and diversified revenue distribution” is key to overcoming these challenges. This research provides theoretical insights for enhancing financial governance and performance in deep cultural-tourism integration.
关键词: 旅游新业态；文化传承创新；财务绩效；价值创造；绩效预算
Keywords: new tourism formats; cultural heritage innovation; financial performance; value creation; performance budgeting