JX省旅游集团 XN湖项目投融资优化研究
摘要
2019年以来，随着江西省经济转型进入关键时期，江西省委、省政府就发展旅游强
省战略作出重要指引，先后发布了《江西省旅游业发展“十三五”规划》、《关于推进旅
游强省建设的意见》、《关于全面推进全域旅游发展的意见》等相关文件，文件指出要
求江西省各级党政、领导班子要把旅游产业建设作为重点扶持产业来抓，打造绿色崛起、
生态江西，实现全面小康社会，尤其是旅游资源丰富的地区，必须要将旅游产业的发展
作为经济工作的重点。
江西省人民政府于 2016年全资组建了 JX省旅游集团，该集团公司定位于省属大型
旅游集团公司，通过以市场化、平台化运作，与社会资本相融合，布局本省旅游全产业
链，通过打造“旅游+大消费+大健康”产业相融合发展为理念，通过互联网思维，产融结
合思维，通过资本运作，形成一家综合性的旅游类的上市集团公司。2017年，由于景区
发展需要，新余市政府引入 JX省旅游集团注资 XN湖景区开发，并于 2017年 12月在
新余市政府见证下由江西省新余市 XN湖风景名胜区管理委员会、 JX省旅游集团、中
国水务集团有限公司三方以江西 XN湖旅游股份有限公司为目标公司签订开发合作协
议，同意由三方共同出资将江西XN湖旅游股份有限公司的注册资金增加至50,000万元。
本文通过对旅游强省战略背景下的省属旅游集团，对 XN湖项目的投融资案例作为
选题背景，进行研究，全面分析 JX省旅游集团公司的运作现状，对投资 XN湖的背景
环境进行阐述，分享 JX省旅游集团对 XN湖项目的投资模式，以及对该项目的财务测
算、融资方式、政策支持、风险控制以及在投资并购中产生的问题分析等一系列步骤进
行深入研究，在分析、借鉴国、内外旅游集团投融资现状及经验下，对景区项目提出更
合理的投资、融资优化措施，对项目投资整体的优化思路、优化举措、风险控制体系、
制度保障体系、资金使用效率、信用保障体系等各个维度提出相应对策和措施，为当前
JX省旅游集团如何能长期促进企业健康发展提出新的建议，对于省属旅游集团在未来
的产业布局和投融资案例的支撑具有一定的借鉴意义。
关键词：旅游集团；XN湖项目；投融资优化
I

Abstract
Abstract
Since 2019, with the economic transformation of Jiangxi province into a critical period,
Jiangxi provincial party committee and provincial government made important guidance on
tourism strategy, has issued the Jiangxi province tourism development "much starker
choices-and graver consequences-in plan", " on promoting the construction of tourism
province opinions, the relevant documents, the document requires the party and government
in Jiangxi province and leadership construction of tourism industry as a key support industry,
create green rise, ecological Jiangxi, realize a comprehensive well-off society, especially areas
rich in tourism resources, must take the development of tourism industry as an economic work
keynote.
Jiangxi province people's government in 2016 wholly established JX province tourism
group, the group is located in the provincial large tourism group company, through
marketization, platform operation, and social capital, layout of the province tourism whole
industry chain, by creating "tourism + big consumption + health" industry integration
development as the concept, through the Internet thinking, industry financial thinking,
through capital operation, form a comprehensive tourism listed group company. In 2017, due
to the development needs of the scenic spot, Xinyu Municipal Government introduced JX
Provincial Tourism Group to inject capital into the development of XN Lake scenic spot, and
it was in Xinyu City in December 2017 Government witnessed by Xinyu in Jiangxi province
XN lake scenic area management committee, JX province tourism group, China water group
co., LTD. To Jiangxi XN lake tourism co., LTD. As the target company signed a development
cooperation agreement, agreed by the three parties to Jiangxi XN lake tourism co., LTD.
Increase the registered capital to 500 million yuan.
This paper studies the investment and financing cases of XN Lake project as the topic
selection background, comprehensively analyzes the background environment of X X
Tourism Lake, shares the investment mode of XN Lake project of X X Tourism Province, and
the financial measurement, financing method, policy support, risk control and problem
analysis in investment and acquisition, and puts forward the investment and financing
situation and experience Shi, the overall optimization of project investment, optimization
measures, risk control system, system security system, capital use efficiency, credit security
II

JX省旅游集团 XN湖项目投融资优化研究
system and other dimensions put forward corresponding countermeasures and measures, for
the current JX province tourism group can promote the healthy development of enterprise put
forward new suggestions, for provincial tourism group in the future industrial layout and
investment and financing case support has certain reference significance.
Key Words: Tourism Group; XN Lake Project; Investment and financing optimization
III
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