摘要：本文从研究我国导游小费问题出发，针对我国旅游业的现状，阐明导游小费的特点与导游小费制度的起源，点明导游小费文化的由来。根据国内外实施小费制度的现状，比较两者之间的差别。剖析我国的导游薪酬结构和正反分析导游小费制度对我国旅游业的影响，论述我国实施导游小费的目的与作用，指出导游小费存在的负面问题以及其产生的原因。认为在旅游业中实施导游小费制度是可行，提出了我国建立导游小费制度的措施。 

关键词: 薪酬结构，导游小费，措施

Abstract：This article from study on China's tour ends, and against the status quo of China's tourism, clarify the features tour ends and the origins of the tour ends in China, how you tour ends of cultural origin. According to the status of implementation tip system at home and abroad, compare the differences between the two. Research Guide pay structures, resolve the purpose and effect of the tour ends in China, guide tip system analysis on positive and negative effects of tourism in our country. Tour ends there is a downside of the study, analysis of the causes. In the implementation guide tip system is feasible in the tourism industry, a guide tip system in China's improvement measures proposed.

Key Words：pay structure, tour guide tipping, measures.

　　　本文采取理论论述，建立完善相应规章、小费激励机制、监督机构来对国内游实施导游小费制度化问题提出对策与建议。本文具有一定的局限性，许多方面还需要做大量的工作以进一步研究。

　　　本文主要对国内游应如何实施导游小费制度化进行研究，缺乏对导游职业生涯规划、导游小费指标体系等方面的研究，所以，这方面的细节分析不足够，有待以后进一步进行研究工作。