旅行社计调在旅行社业务中处于承上启下、内联外结的作用,因此,《旅行社计调》课程在旅游管理学中是一门统筹旅行社业务的核心课程,其教学内容应比实然状态更具有可讲性、实操性。目前,国内高职院校受内外条件限制,《旅行社计调》这门课程的建设开发远没有达到其应然状态。 Therefore, the “travel accounting” course is a core course in tourism management that coordinates the travel agency business. Its teaching content should be more than the actual state Can talk about the actual operation. At present, the domestic vocational colleges are limited by the internal and external conditions, and the construction and development of the curriculum of “travel accounting” is far from achieving its desired status.