(a) Because the tourism industry contains a large number of production and operation sectors, and many enterprises are small-scale small and micro-enterprises, so no matter as the tourism industry in the main tourism company, or transportation enterprises or catering enterprises, they are more or less in the production and operation of activities in the production and operation of the general existence of the important problem of the lack of a sound financial management system. Many enterprises in the construction of the financial system, are directly copying the financial system of other enterprises, but will not consider whether it is really suitable for the development of the enterprise itself. This also leads to the poor operability of the enterprise's financial management system, there are many loopholes and shortcomings not only can not meet the daily management and development needs of the enterprise, and will even form an obstacle to the development of the enterprise.

(2) The internal control system needs to be emphasized, because tourism is a service industry with a large number of customer groups, so many tourism-related companies, in the daily production and operation of activities, the face of the customer group is often relatively large, and there are many types. Before the emergence of the Internet payment many of the tourism industry pieces of production sector are cash payment. Even now there has been a form of network payment, but due to China's network payment is still in the stage of continuous development and improvement, but also lead to the process of network payment there will be a lot of loopholes. Funds supervision and reconciliation process is not smooth, and even the corruption of practitioners, will lead to problems in internal control of enterprises.

(C) risk management awareness needs to be strengthened, the tourism industry in the process of operation and development, often face a variety of risks, such as natural disasters, weather factors, political. Economy, policy regulation or service quality, so this also makes the tourism market has a lot of instability, which greatly increases the probability of the tourism industry in the process of financial management of potential financial risks occur. For example, from last year to this day, the new crown pneumonia epidemic on the economic development of many countries with tourism as the mainstay of the industry has caused a very serious blow, which directly led to the shrinkage of the local tourism market. Therefore, the existence of risks in the process of tourism development can not be prevented, and the awareness of risk management in the tourism industry needs to be strengthened.

(D) the comprehensive quality of personnel to be improved, in the tourism industry under the many tourism industries, the development of the industry is mainly composed of numerous small and micro enterprises. These enterprises due to the small scale, and most of them to contracting as the main mode of business activities. So in their daily production and operation process, and will not specifically employ specialized financial management personnel to carry out financial management, and some are even the owner of several jobs. This also leads to the quality of many financial personnel in the tourism industry needs to be improved. Because of the lack of specialized financial management personnel, so also led to the tourism production sector of the financial management system is not sound enough, job responsibilities are confusing, and even the financial management process will often appear in violation of the law. In addition, the phenomenon of unreasonable investment is widespread because the tourism industry often involves more types of industries, so in order to search for as much as possible in the increasingly fierce market competition, many tourism companies tend to expand their business in different areas. Although to a certain extent can be avoided because the eggs into a basket and the loss caused, but because in the process of expanding the territory, blind investment to follow the trend of investment is more often, but also the lack of professional investment demonstration and research, but also let a lot of tourism service companies because the investment decision can not be adapted to the needs of the market and the development of the enterprise itself and the situation of irrational investment, causing serious economic losses to the enterprise. Economic loss to the enterprise.