旅游业已经成为我国国民经济的战略性支柱产业；智慧旅游，是旅游信息化 建设发展到现阶段的一种业态。中国智慧旅游云平台是根据目前国内旅游市场实 际运营情况和行业市场需求，利用成熟的信息技术为旅游行业量身开发的涵盖吃、 住、行、游、购、娱全产业链的第三方公共服务平台，是我国智慧旅游体系的核 心。 本文对“中国智慧旅游云平台”项目的背景、意义、总体目标、建设内容、 建设路线及保障条件等进行了深入分析，采用多种财务分析方法，对项目收入、 项目现金流、项目投资、项目周期等财务数据进行了测算，对项目的偿债能力、 盈利能力、成长性及项目融资需求进行了分析，提出了项目进度拖延导致的财务 风险及控制措施、项目初期运营困难导致的资金撤离风险及控制措施等财务风险 分析和控制研究； 本文论证了中国智慧旅游云平台项目不但可行，而且具有极高的社会价值和 商业价值，项目将服务和支撑旅游行业健康发展，推动旅游业的更新和革命；同 时也预测到，智慧旅游将促进我国旅游业新型业态的搭建。 关键词，智慧旅游；平台；可行性研究中国智慧旅游云平台项目财务分析 III Abstract Tourism has been strategic pillar industry of Chinese national economy; intelligent tourism has been a new industrial format which emerges together with development of tourism informatization. As core of Chinese intelligent tourism system, China Intelligent Tourism Cloud Platform is a third-party public service platform which specifically developed for tourism industry by using mature information technology according to practical operation of tourism market and industrial market requirement, involving in traveling, tasting, residing, purchasing and entertaining. This article makes an in-depth analysis of background, meaning, general objective, construction content, construction method and assurance condition of China Intelligent Tourism Cloud Platform project and estimates such financial data as revenue, cash flow, investment and project cycle by using several financial analysis methods. It also analyze the project debt-paying ability, profitability, growth and financing demand and come up with financial risk and control research, such as financial risk caused by project delay and funds withdrawing risk resulting from early operation difficulty and separately corresponding control measures; This article demonstrates that China Intelligent Tourism Cloud Platform project is not only feasible, but also with high social and commercial value and the project will serve for healthy development of tourism industry and promote updating and revolution of tourism industry; Moreover, it predicts that intelligent tourism will promote the construction of new industrial format of tourism industry. Key words: Wisdom tourism, Platform, Feasibility study工商管理硕士学位报告 IV 目 录 学位报告原创性声明和学位报告版权使用授权书 ....................................................I 摘要........................................................................................................................ II Abstract ..................................................................................................................... III 插图索引...................................................................................................................VI 附表索引..................................................................................................................VII 第 1 章 绪 论 ...........................................................................................................1 1.1 研究背景与研究意义 .................................................................................... 1 1.1.1 研究背景 ................................................................................................ 1 1.1.2 研究意义 ................................................................................................ 2 1.2 相关理论基础与文献综述 ............................................................................ 2 1.2.1 理论基础 ................................................................................................ 2 1.2.2 文献综述 ................................................................................................ 5 1.3 研究方法与内容 ............................................................................................ 7 1.3.1 研究方法 ................................................................................................ 7 1.3.2 研究内容 ................................................................................................ 7 第 2 章 中国智慧旅游云平台项目商务分析...........................................................9 2.1 平台项目的背景和意义 ................................................................................ 9 2.2 平台项目建设内容 ...................................................................................... 11 2.2.1 搭建并运营新一代旅游互联网交易中心。 ........................................ 11 2.2.2 建设中国智慧旅游应用服务中心 ....................................................... 12 2.2.3 搭建中国旅游诚信服务监管中心 ....................................................... 13 2.2.4 打造中国名优旅游特色产品销售平台“正果汇” ............................ 13 2.3 行业和市场情况 .......................................................................................... 13 2.3.1 中国智慧旅游业电子商务行业发展现状 ............................................ 13 2.3.2 中国智慧旅游行业电子商务市场前景 ................................................ 15 2.3.3 智慧旅游行业发展趋势 ....................................................................... 15 2.3.4 行业进入壁垒 ...................................................................................... 17 2.3.5 与同类行业主要竞争对手的比较 ....................................................... 18 2.4 商业模式...................................................................................................... 18 2.4.1 细分客户与价值定位 ........................................................................... 19 2.4.2 客户关系建立 ....................................................................................... 19中国智慧旅游云平台项目财务分析 V 2.4.3 关键业务 .............................................................................................. 20 2.4.4 收入来源 ............................................................................................... 21 2.4.5 运营策略 .............................................................................................. 21 第 3 章 中国智慧旅游云平台项目财务测算及分析 .............................................25 3.1 项目财务测算的宏观依据 ........................................................................... 25 3.2 项目主要财务数据测算 ............................................................................... 27 3.2.1 主要财务数据说明................................................................................ 27 3.2.2 主要财务数据测算................................................................................ 27 3.3 偿债能力分析 ............................................................................................... 30 3.4 盈利能力分析 ............................................................................................... 31 3.4.1 项目投资回收期分析 ............................................................................ 31 3.4.2 内部收益率分析.................................................................................... 32 3.4.3 平台运营损益情况分析 ........................................................................ 32 3.5 成长性分析................................................................................................... 33 3.6 项目融资来源分析 ....................................................................................... 34 第 4 章 中国智慧旅游云平台项目风险控制.........................................................37 4.1 项目进度拖延导致的财务风险及控制措施 ................................................ 37 4.2 项目初期运营困难导致的资金撤离风险及控制措施 ................................. 37 4.3 财务管理方面的相关风险及控制措施 ....................................................... 38 结 论.......................................................................................................................40