Research On Accounting Of Added Value Of Sports Tourism Industry In Yunnan Province

In recent years,with the high-speed,high-quality and high-level development of China's economy and the continuous increase of people's demands for fitness,leisure and entertainment,sports tourism industry has begun to flourish and is expected to become one of the most vibrant sunrise industries in China.Sports tourism industry is a new type of industry which is generated by the mutual integration of sports industry and tourism industry,therefore,it is not only a part of sports industry,but also a part of tourism industry.According to the data released by the World Tourism Organization,in the global scope,the average annual growth rate of sports tourism industry is 14%,while the overall average annual growth rate of tourism industry is about 9% to 10%,sports tourism industry has become the fastest growing tourism industry in the tourism market.In China,according to the data released by China's National Tourism Administration,the average annual growth rate of China's sports tourism industry is about 30% to 40%,far exceeding the overall growth rate of the global sports tourism industry.Sports tourism industry is in full swing in our country.Yunnan is a major tourism province in China,with a suitable climate and beautiful environment,so it is also the host of many sports events and the base for sports training,and sports tourism has become an important part of Yunnan's tourism.As a new integrated industry,the development of sports tourism industry will not only affect the development of tourism industry,but also affect the development of sports industry,and then affect the development of the whole regional economy.Therefore,the accounting research on the added value of sports tourism industry in Yunnan province is of great significance.This paper adopts the literature research method to comb relevant theoretical knowledge,including the definition,classification,development of sports tourism andrelated theories of tourism satellite accounts.The data related to sports tourism consumption were collected by questionnaire survey method,that is,for tourists who have sports tourism consumption,questionnaires were issued through mobile phones to mainly obtain their consumption data in various items such as food,accommodation,travel,tourism,entertainment,shopping,sports clothing and sports equipment.Adopt the method of construction of sports tourism satellite account to account the added value of sports tourism: First of all,on the basis of tourism satellite account for reference to construct,put forward the construction of sports tourism satellite account related theory,including sports tourism satellite account involved of the core concepts,the classification of sports tourism products and related industries,accounting of added value of sports tourism core table and sports tourism value-added accounting scheme;Then,taking Yunnan province as an example,through the investigation and statistics of sports tourism consumption data and sports tourism supply data,building of Yunnan province sports tourism satellite account(YN_STSA)to account the added value of of sports tourism in Yunnan province;Finally,the contribution of added value of sports tourism to the GDP of Yunnan province is calculated.According to the accounting results,the total consumption of sports tourism in Yunnan province in 2018 was about 44.957 billion yuan,accounting for 5% of the total revenue of tourism in Yunnan province that year;In 2018,the direct added value of sports tourism in Yunnan province was about 16.563 billion yuan,accounting for0.93% of the regional GDP of Yunnan province that year.Therefore,from a numerical point of view,the production situation of sports tourism industry in Yunnan province is still considerable,but from a ratio point of view,the ratio is relatively small,indicating that the production scale of sports tourism industry in Yunnan province is still in a relatively small stage.It can be seen that through the accounting study on the added value of sports tourism in Yunnan province,the current situation and scale of sports tourism industry in Yunnan province can be intuitively understood,and the development strategy ofsports tourism industry can be better formulated by the government,so as to provide data support and decision-making reference for promoting the economic development of Yunnan province.Finally,this paper puts forward the corresponding countermeasures and suggestions on improving the construction system of regional sports tourism satellite account and developing sports tourism industry in Yunnan province.