中文摘要：

本文采用投入产出分析法，对2004年湖南旅游业国民收入及其初次分配主体格局进行了研究。研究发现。旅游业为湖南省当年直接贡献了3．06％的国民收入。旅游产业附加值率为0．4536，处于全社会中等水平；旅游业资本利润率高于为其提供中间产品行业的资本利润率。政府、企业和从业者在旅游国民收入初次分配格局中所占比例分别为16％：68％：16％。与国内外经验水平相比。湖南旅游国民收入初次分配格局出现了严重失衡，主要表现为企业收入比重过大，劳动报酬偏低，旅游业发展中的主要获益者是资本所有者而非旅游从业者，政府从旅游业发展中获得了外部效应。文章对其不利影响进行了剖析，并指出旅游对目的地较高工业化水平的客观依赖性所决定的投资驱动型增长方式是导致湖南收入分配失衡的根源，但是，对于经济水平落后的发展中国家或地区，旅游发展也有助于加速其工业化进程。

英文摘要：

Based on the input-output analysis of tourism national income（TNI） in Hunan Province in 2004 and its first distribution structure, the study finds that tourism industry contributed 3.06% to its national income and its ratio of additional value was 0.4536. Capital profit rate of tourism industry was higher than that of other industries. Among the first distribution structure of tourism national income, the government, enterprises and employees accounted for 16% ：68%：16% respectively. Compared with the overseas level, there appears serious disequilibrium in TNI in Hunan. It is mainly manifested in over large proportion of enterprise income, and comparatively low work pay. The major beneficiaries in the development of tourism industry are capital owners, not tourism employees. The government only gains external effect from tourism. The paper, while analyzing its negative effect, the objective dependency of tourism on higher industrialized level in the tourism destinations leads to the income distribution diseqilibrium in Hunan. But on the other hand, tourism development may help accelerate the process of industrialization in underdeveloped countries or areas.