摘要：Using grey relational analysis, the impacts of various fiscal expenditure items on local tourism development were detected by employing relevant statistical data from Huangshan City during 2008- 2013. Top five fiscal expenditure items influencing local tourism development, including general public services, education, public security, social security and employment, as well as urban and rural community affairs, were revealed in this analysis. According to the results, expenditure efficiency and its important domains are able to be recognized and verified under current economic and social circumstances. As a result, in order to optimize the expenditure structure, we suggest that financial strengthen, existing economic and geography resource, as well as the requirements of tourism development for tourism demand in the new stage should be combined.
关键词：Fiscal expenditure;tourism development;grey relational analysis;Huangshan City
