is. The so-called rural ecotourism refers to a kind of rural tourism activity that takes place in rural areas, supported by the agricultural industry, with the rural environment and typical rural ecotourism resources as the attraction, and with the concept of ecotourism. Rural ecotourism takes idyllic scenery, farming participation and folklore experience as its main forms, integrating sightseeing experience, cognition and tourism activities, with agriculture support, people-oriented, ecological protection, community participation, income return and ecological home construction as the main principles of rural tourism development.

From 2010 to 2012, the rural tourism market relied on the rich resources of rural ecological environment, idyllic landscape, agricultural production facilities, farming folk culture, farmers' life, etc., and provided the community with sightseeing, leisure, vacation, experience, entertainment, fitness, education, exhibitions, and other services in the form of a new type of industry through scientific planning and rational development. From the point of view of market demand, leisure agriculture and rural tourism development prospects. The main performance is:

1. Strong consumer demand

There is a huge consumer crowd.

3 Consumption capacity is getting stronger.

4 There is sufficient time for consumption.

5 There is a great potential for development.

Therefore, the development of leisure agriculture and rural tourism is not only to meet the growing needs for a better life of China's urban and rural residents, but also an important part of the implementation of the strategy of rural revitalization.

2. Rural tourism industry

Economic forests can develop ecotourism. Ecotourism is being developed all over the country. Such as apple orchards, strawberry gardens, vineyards and so on. Tourists pick their favorite fruits while visiting the gardens. It can also increase the income from economic forests. For people in this city, tourism is very popular. In the joy of traveling, I reap the benefits and see the countryside idyllic.

3. Rural Ecotourism Development

The ecological impact of rural tourism is the overexploitation of villages and the destruction of natural resources. At present, in order to engage in rural tourism and increase the popularity and number of tourists, some places overbuild roads and construct resorts and lodgings in excess of the standard.

Natural mountains and rivers are full of over-cut trees. In order to ensure that buses can build roads and widen the original rural roads, once there is a large stratum precipitation, flooding will occur, the destruction of green water and clear mountains should be stopped.

4. Ecotourism Development of Rural Tourism

Basic Theory Research on Rural Tourism

China's research on rural tourism started late, mostly through the study of relevant theories of some related disciplines, such as sociology, economics, geography and so on. This is also the basis of this study.

1.Experience Economy Theory

AmericanPine and Galmore (1998) put forward the experience economy gt; that is to say, in the era of experience economy, the experience activities should be set in a comfortable, good and advantageous environment, and at the same time, the designed activities should be market differentiated and cost-effective. Simply put, in the modern competitive environment, providing a good product or service is no longer enough. In addition to the quality and service of tourist shopping, tourists are becoming more and more important.

2. On the prominence of tourist attractions.

In the development of rural tourism, it is necessary to pay attention to the development of key tourist attractions, highlight the characteristics, and constantly cultivate and develop key tourist attractions. When developing rural tourist attractions, their layout should be properly handled, and the tourist areas with superior geographical location, outstanding tourism resources and high level of local economic development should be developed as key tourist attractions. Focus on development, thus driving the development of other tourist destinations. If we do not not take the growth and development approach, it will result in the development of the focus is not prominent, slow development, the overall development of rural tourism can not be realized.

3. Theory of villagers' participation

The local villagers of the tourist attractions are an indispensable part of the tourism development of the region. The participation of local villagers can realize the ****win of all local participants. The central idea is to develop the scenic spot as a whole, so that the villagers can actively participate in the development of local tourism and benefit from it, realizing the dual development of local economy and environment.

4. Tourism destination life cycle theory.

Canada's butler (1980) has said that the development of every tourist destination will go through the cycle of exploration, participation, development, consolidation, decline and recovery. The development of tourism has gone from the initial stage of exploration to the stage of decline and recovery, and the number of tourists has correspondingly gone from less to more and then from more to less. And when the tourist attraction is in decline, if new tourist programs with special features are added, it may attract tourists again, thus achieving the recovery of the attraction, which begins a new cycle of six stages [29].

According to the above theory, a tourist spot is in different stages of development, and its development focus and measures are different. If we apply Butler's theory of the life cycle of tourist sites to develop rural tourist sites, then when a rural tourist site is in the consolidation stage or the previous stage, its development focus should be on the local infrastructure construction, attraction development, advertising and promotion, etc.; and if it reaches the consolidation stage or the later stage, its focus should be on the development of new and distinctive tourism projects, the creation of new products to attract tourists, and in response to these changes to do a good job of advertising, so as to slow down the decline or enter the recovery stage [12].

5. The theory of sustainable development of tourism.

The United Nations Conference on Environment and Development, Agenda 21, held in Rio de Janeiro, Brazil, in June 1992, clearly pointed out that the core of sustainable development is development, including economic development, social development and the maintenance of a good ecological environment. It is a state of harmonious development between man and nature. The sustainable development of tourism is based on the premise of maintaining the environment and ecosystems, and the theory of sustainable development is applied to tourism development. Internally, the carrying capacity of the tourism system is greater than the ecological and environmental pressure and social pressure, and externally, it is the stability, growth continuity and competitive equity of the tourism system.

In summary, the author believes that rural tourism is a commodity exchange and spiritual exchange activity between tourism operators (farmers) and tourists (travelers). Through the development of rural tourism, on the one hand, farmers' income can be increased, their lives can be improved, and they can experience the benefits brought by rural tourism; on the other hand, tourists get relaxation and pleasure from the countryside through consumption. The development of rural tourism enables both supply and demand to benefit from each other, realizing a win-win situation for both operators (farmers) and tourists (tourists).

5. General situation of rural eco-tourism development

How can a hundred acres of farmland be turned into a leisure farm?

What is the nature of farmland? General farmland or basic farmland, so we do not basic farmland goes without saying.

For general farmland, facility land and construction land should be approved first. If approved, then it is a recreational farm, otherwise it is a small farm at best.

As for all of the above, let s re-plan the farm, including greening, landscaping, fruit trees, food and beverage, B&B and other facilities, and finally talent, management and operation!

I am Slow Life Orchard, sharing experience in cultivation techniques of specialty fruit trees. If you would like, you can follow me and discuss fruit tree cultivation techniques together!

6. The current situation of rural ecotourism development

As a kind of capital, the tourism ecological environment has a great influence on the tourism economy. Starting from the factors affecting the tourism economy, the relationship between environment and economy in tourism development is analyzed, as well as the environmental benefits and economic benefits, and the costs and benefits in tourism development are initially discussed.

The ecological environment, as a kind of capital, has a great influence on the tourism economy. Starting from the factors affecting tourism economy, the relationship between environment and economy is analyzed, as well as the environmental and economic benefits in tourism development, and the costs and benefits in tourism development are initially discussed.

7. Ecological Benefits of Rural Tourism

Projects suitable for rural village committees to start their own business and get rich include agro-entertainment, rural aquaculture, rural pre-school education, honeybee breeding, development of agricultural parks, rural labor markets, agricultural stores, aquaculture, and tourism development.

With the development of the times, starting a business in rural village committees is much simpler than before. Starting a business in rural areas has become a popular lifestyle at this stage and a way of life for many people

3. At the end of the month, make accrual, amortization, and carry forward journal vouchers, summarize all journal vouchers, prepare a journal voucher summary sheet, and register the general ledger according to the journal voucher summary sheet.

4. Closing and reconciliation. To do the account card consistent, account consistent, account consistent.

5. Prepare numerically accurate and complete accounting statements, and analyze and explain them.

6. Bind accounting vouchers into books and keep them in a safe place. At the end of the month, you can collect similar original documents to fill in the bookkeeping vouchers, or you can fill in at any time. But don't reverse the chronological order. Make accounting entries in accordance with the rules of bookkeeping that there is a debit to be returned and a debit to be paid back.

Extended data

1. Characteristics and content of accounting for business costs and expenses of tourism service enterprises

1. Accounting characteristics

(1) Tourism service enterprises operate a lot of projects, so there are different contents and methods of accounting. These items include travel agencies, guest rooms, public **** car rental and other services, merchandise distribution, and food and beverage production and services. For production and service businesses, cost accounting includes imputed cost accounting, business cost accounting for merchandising programs, and accounting for operating and administrative expenses for travel agencies and room service.

(2) The main feature of tourism service enterprises compared with industrial enterprises is that the latter are manufacturers of material products, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is the distribution of commodities and a variety of service processes. Therefore, the business cost accounting for tourism service enterprises has its own characteristics.

(3) The cost items and expenses of tourism service enterprises are mainly divided by operating costs and operating expenses. Administrative expenses and financial expenses are accounted for separately as current expenses and are deducted directly from the operating income of each period.

2. The content of the enterprise cost accounting. Tourism services business cost items are generally divided in accordance with the cost elements, namely, business costs, business expenses, auxiliary operating expenses, administrative expenses and financial expenses. Among them, auxiliary operating expenses are allocated at the end of the period and amortized to various operating expenses.

So two accounts, operating costs and operating expenses, are used to account for the costs and expenses of each business unit of the company. Administrative expenses are the company's expenses management organization and non-commercial. Finance costs are expenses such as interest expenses, exchange losses, and financial institution procedures. Operating costs and operating expenses of the detailed items are described as follows:

(1) operating costs of the detailed items:

Restaurant operating costs: including a variety of food raw materials, beverages, seasonings, ingredients, and other actual costs. Consumed by restaurants, bars, cafes and other departments in the operation.

Cost of goods sold: refers to the purchase price of goods sold.

Car operating costs: with reference to the accounting system of transportation enterprises, i.e., the actual costs incurred in the operation of cabs, including driver s wages, fuel, materials, tires, depreciation, maintenance, road maintenance, amortization of low-value consumables, uniforms, and other direct costs.

The operating costs of a travel agency include a variety of fees received and paid, such as room, meal, transportation, hospitality, baggage, ticket, admission, professional activities, visa, escort, labor, publicity, insurance, airport fees and so on. The operating costs of service businesses such as photography, washing and dyeing, and repair mainly refer to the cost of raw materials consumed.

(2) Operating cost breakdown items

Reference source:

2010-2015 beautiful countryside construction is to promote the scientific development of rural economic and social development, improve the quality of life of farmers, accelerate the process of urban-rural integration, the construction of a happy Tai Po, is to promote the construction of new rural areas and ecological civilization is the main hand. According to the provincial and municipal documents, combined with the actual county, specially formulated this implementation program.

One, the guiding ideology

Under the guidance of the scientific concept of development, we will fully implement the construction of a happy countryside, the construction of a beautiful countryside

Through the construction of a beautiful countryside, to further explore the construction of a happy and harmonious Tai Po development ideas, accelerate the eco-habitat, ecological environment, eco-economics, eco-cultural construction of the four major projects, and to create a Hakka Shangri-la to create an international Slow City, and grasp the construction of county-level model villages such as Hounan Village, Houbei Village, Huilio Town Kwaikeng Village, and Hema Town Xiaoliu Village, and steadily advance from point to point. By the end of 2015, complete the construction of beautiful villages in 100 administrative villages in the county, and promote the county to become a livable tourist destination to live and work in peace and happiness in the beautiful countryside.

1. Rural ecological economy to accelerate the development. Agriculture and eco-tourism are developing rapidly, orchards have been turned into parks, and refined and efficient agriculture has become more prominent.

2. The rural ecological environment has been continuously optimized. Rural garbage and sewage are effectively dealt with, the appearance of villages and greening and beautification level is constantly improving, the countryside is dotted with parks, and the human environment is obviously optimized.

3. The rural living environment has been improved. Rural population agglomeration, children's schooling, health care, transportation conditions and living environment have been improved, farmers to increase income channels income has increased, the standard of living continues to improve.

4. Rural ecological culture is increasingly prosperous. Rural characteristics of ecological culture has been effectively explored, protected and promoted, the concept of ecological civilization is y rooted in people's hearts, the initial formation of a healthy and civilized way of life.

Three. Basic principles

1. Adhere to scientific planning. Adhere to the planning first, according to local conditions, articulate the beautiful countryside s construction planning and economic and social development planning, agricultural and tourism development planning, cultural characteristics of the industry, etc., to promote in an orderly manner, so that the development and protection of a combination of highlighting the sustainable development.

2. Adhere to the people-oriented. Always put the interests of farmers in the first place, mobilize the masses to participate widely, integrate social forces, respect the wishes of farmers, guide farmers to vigorously develop the ecological economy, consciously protect the ecological environment, and accelerate the construction of ecological homes.

3. Adhere to the protection. According to the actual situation of each village, highlighting the focus, focusing on mining traditional farming, habitat and other ecological concepts rich in cultural heritage, in the development of protection, in the protection of construction. According to repair the old as the old, a village, a landscape, an industry, a village, a feature, highlighting the beautiful countryside, high standard construction of rural tourism destinations.

4. Adhere to ecological priority. Follow the laws of natural development, effective protection of the rural ecological environment, show rural agro-ecological characteristics, around the rural ecological economy, eco-habitat, ecological environment, eco-cultural development of ecological characteristics of agriculture, the construction of Tai Po Park.

5. Adhere to the integration of forces. Beautiful countryside construction and happy countryside project, rural tourism development, farmers to transform the organic combination of housing and eco-village construction. Is project-driven, resource integration, **** with the promotion.

6. Adhere to the overall promotion. Careful analysis, combined with the characteristics of the village, the towns to grasp more than two demonstration sites construction, rationally determine the construction goals of the village, step-by-step implementation, to point to enhance the landscape.

Four. Construction content

(a) promote ecological habitat project. According to the scientific planning and layout of the United States, the first is to transform the old village. Demolition of dangerous houses in the village, mobilization and relocation of empty villages and people living in scattered, as far as possible to merge natural villages, centralized living, unified planning, the construction of new rural areas with reasonable layout, facilities, beautiful environment and ecological good. Second, remodeling dilapidated houses. Combined with the work of poverty alleviation, we have strengthened the guided housing planning for farmers, improved their standard housing, made it safe, practical and beautiful, and promoted the renovation of dilapidated rural houses and the transformation of walls and facades to improve the visual effect. Third, the stage of transforming forests. According to the characteristics of each village, take new planting, replanting, fencing and other measures to optimize and beautify the forest landscape, especially along the highway, along the river green landscape zone, to improve the ecological benefits and landscape effect. Village villagers' greening coverage of residential areas should reach more than 30%. Fourth, remodeling facilities. Improvement of roads, water supply, drainage, power supply, communications, networks and other infrastructure. Village to do the water supply and drainage system is perfect, reasonable layout of the pipe network, drinking tap water in line with national drinking water health standards, the rate of entry into the household reached 100%. The installation rate of streetlights on major roads and public **** places has reached more than 95%. For the main traffic arteries and main entrances and exits of villages and towns constructed in beautiful villages, they should be designed and shaped in an overall style and character that is bright, simple, natural and integrated with the surrounding environment, highlighting the Hakka style and regional characteristics.

(2) Promoting ecological environment project. In accordance with the village environment clean and beautiful, highlighting the key points, articulated into a piece, improve the mechanism, and effectively improve the road, water, toilet, garbage disposal, sewage treatment, advertising cleaning and other remediation projects.

1. Rural living garbage remediation. Comprehensively promote family collection, rural collection and urban transportation, reasonable setup of garbage transfer stations and collection points, so that households have garbage bins, natural villages have garbage collection pools, administrative villages are responsible for garbage collection, towns and cities have landfills, to ensure that the rural areas are clean and hygienic.

2. Rural sewage remediation. Clean up rural open cesspools, simple toilets and garbage rooms, remediation and standardization of domestic sewage discharge, the full implementation of harmless sanitary latrines, each village to build at least one sanitary latrine, and vigorously promote the construction of rural household biogas, the use of biogas digesters, bio-oxidation ponds and artificial wetlands to carry out rural sewage treatment to improve the self-purification capacity of the water body.

3. Rural livestock and poultry pollution remediation. According to the characteristics of the village, rational planning and remediation of rural livestock and poultry deaths littered into the creeks and rivers, mobilizing the masses to landfill. Demolition of polluted pigsties, cowsheds, village livestock and poultry farming households to implement the separation of human settlements and livestock and poultry rearing, separate production areas and living areas, livestock and poultry farms are fully equipped with biogas engineering, the realization of livestock and poultry manure harmless treatment.

4. Rectify advertisements and road signs. In accordance with the standardization, safety and aesthetics, roads, rivers, villages and other public view within the scope of the billboards, road signs to clean up the landscape, unapproved or incomplete billboards resolutely removed. Develop advertising layout control planning, standardize all kinds of traffic warning signs, tourist signs, billboards and so on.

5. Rectification of illegal structures. In accordance with who builds, who owns, who cleans up resolutely demolish illegal buildings and haphazard construction, rectify and restore abandoned sites, construction of rural parks, rectify the rural power supply, network, television, telephone indiscriminate connectivity problems, standardize

2. Development of rural eco-tourism. Use of rural forest landscape, rural scenery, landscape resources and rural culture, the development of rural leisure tourism with its own characteristics, and strive to achieve each distinctive towns and villages with beautiful scenery. Accelerate the formation of rural leisure tourism development pattern with key scenic spots as the leader and backbone scenic spots as the support. Nongjia Leisure Tourism is the basis for building a world tourism and leisure destination. Historical old revolutionary areas and historical and cultural towns and villages should develop red tourism, highlighting the characteristics of patriotism education; in villages with unique natural ecological conditions and landscapes, natural leisure features should be enhanced, eco-tourism should be developed, and traditional farming should be gradually guided towards the development of high value-added rural tourism, such as agricultural sightseeing, farming experience, specialty farms, and agro-entertainment. In accordance with the concept of large parks in Tai Po, the use of existing orchards, tea gardens, the construction of fruit gardens, tea gardens and other characteristics of ecological parks, to create a Hakka Shangri-La, to create an international tourism slow city.

3. Develop rural low-consumption and low-emission industries. According to the requirements of ecological functional area planning, strict industrial access thresholds, strict protection of water source protection zones, river source areas and reservoir areas. Promote ceramic enterprises to the county ceramic industrial park agglomeration, strict implementation of pollutant emission standards, focusing on pollution control. Promote technological innovation to promote the project and backward production capacity elimination to promote the project in rural areas, the implementation of green technologies, such as recycling, reduction and reuse to adjust the structure of rural industries, and constantly enhance the strength of the rural economy.

(4) Promote eco-cultural programs. In accordance with the physical and mental beauty of rural civilization, we should aim to improve the quality of ecological civilization of farmers, the formation of a new style of rural ecological civilization, enhance the villagers' concept of sustainable development, and build a harmonious rural ecological culture system.

1. Cultivate characteristic cultural villages. Prepare protection plans for rural characteristic cultural villages and formulate protection policies. On the basis of fully excavating and protecting historical and cultural relics such as ancient villages, ancient dwellings, ancient buildings, ancient trees, folk culture, etc., optimizing and beautifying the habitat of the villages, cultivating the traditional villages with deep historical and cultural heritage into distinctive cultural villages organically combining the traditional civilization with the modern civilization. In particular, it is necessary to tap the rich ecological ideas in traditional farming culture, landscape culture and habitat culture, and build the characteristic cultural villages into important bases for promoting rural ecological culture.

2. Carry out publicity and education. Carry out civilized village creation activities, to improve the quality of ecological civilization of farmers as an important content. Make full use of all kinds of propaganda tools and forms, use all cultural positions, vigorously carry out various forms of ecological civilization and reproductive culture knowledge propaganda, the formation of rural ecological civilization of a new trend.

3. Change your lifestyle. Combined with the rural civilization assessment, to carry out mass ecological civilization activities, guide farmers to pursue scientific, healthy, civilized, low-carbon mode of production, life and behavior, advocate ecological funeral culture, take the first mountain along the highway, the village graves buried in situ or green cover and other measures to rectify and rebuild the natural ecological landscape around the highway and the village.

4. Promote social harmony in rural areas. The full implementation of the village affairs open system, and actively implement the rural four a nuclear to the village party organization as the core, the democratic election legalization, democratic decision-making procedures, democratic management standardization, democratic supervision systematic working mechanism, reasonable regulation of rural interests, the orderly guidance of the farmers' reasonable demands, and effectively resolve rural conflicts and disputes, and to maintain social harmony and stability in rural areas.

Verb (abbreviation of verb) safeguard measures

1. Strengthen organizational leadership.

2. Implementation of work responsibility. The towns (fields) and relevant units should be effectively in accordance with the division of responsibilities for the construction of beautiful villages, each responsible for their own responsibilities, strengthen linkage, integration of projects, and joint efforts to promote. According to who is responsible for, who is responsible for, beautiful countryside implementation program development and implementation of construction operations. The village committee should seriously fulfill the villagers' resolution meeting and the villagers' representatives meeting, do a good job in the beautiful countryside construction of publicity, organization, implementation and management services.

3. Scientific preparation of construction programs. Construction of beautiful countryside, to listen to the views of the grassroots and farmers, improve the scientific, democratic and feasible planning, in accordance with the requirements of the "Three Represents", the scientific preparation of the construction of beautiful countryside planning. Livable life, beautiful environment, supporting facilities, refine the ecological function of the region's production, living, service positioning, clear garbage, sewage, toilets, greening and other projects construction time and requirements.

4. Increase financial investment. In accordance with the principle of focusing financial resources to do big things, the rational use of financial policy, mobilize the public to participate in the integration of social forces, increase investment, especially the mobilization of social capital for the construction of beautiful countryside to provide financial security.

5. Create a favorable atmosphere. Give full play to the role of television, radio, newspapers, networks and other mainstream media, to carry out a variety of forms of lively publicity and educational activities, summarize and publicize the advanced models, to form a good atmosphere of the whole society to care about, support, and supervise the construction of beautiful countryside. Through planning publicity, expert hearings, project **** construction and other ways. Widely mobilize and guide industrial and commercial enterprises, private entrepreneurs, overseas Chinese and caring people to participate in supporting the construction of beautiful countryside.

6. Strengthen the construction of rural grass-roots organizations. According to the living conditions of the rural population, the rural community as a node, the membership and rights of the rural collective economic organizations remain unchanged, the principle of territorial management of community residents, to explore the establishment of a new model of central village organization. In-depth activities to create excellence, select the best and strong village committees, and constantly optimize the structure of village cadres to provide organizational security for the construction of beautiful villages.

7. Assessment, reward and punishment. Starting in 2013, the county will be the annual performance appraisal of the townships beautiful countryside demonstration village creation, assessment methods are developed separately. To meet the assessment standards of the township-level model villages, each village rewarded xx million yuan, the model villages and counties that have not met the assessment standards are given a circular to criticize.