本文采用比较的方法，对中美旅行社业分工体系进行了比较研究，包括中美旅行社业分工主体及其演进历程。美国旅行社是从批发零售一体化，随着旅行社市场发育成熟，逐步走向批发零售分开经营的；中国的旅行社业几乎一直采用的是水平分工的分销渠道，处于政府的严格管制之下。对于比较研究所得出的中美旅行社分工体系的差异，论文从旅行社业的外部经营环境和内部经营环境两方面进行了分析，解释了中美旅行社业在分工体系方面的差异的形成原因。论文最后一部分工作是根据前面两部分工作所得到的启示，指出了中国旅行社业分工体系现存的诸多问题，并在此基础上，借鉴了美国旅行社业成熟经验，提出了相应的发展对策。因此，本文对与我国旅行社从现行政府主导下的水平分工体系转向以专业化为特征的市场分工体系具有一定的理论和现实意义。

Comparing Chinese travel service industry with American travel service industry, this thesis studies the issues that are the principal、 their division and evolution in the two countries. In the beginning of the history of American travel service industry, tour wholesaler business and tour retailer business were integrated. The two businesses became separated as the travel service industry developing. The Chinese travel service industry are horizontally divided and strictly governed by local government. Then this thesis studies the above differences in terms of external and internal operating environments in travel service industry of these two countries. According to the revelation from the foregoing comparison study, this thesis analyzes the problems in the current Chinese travel service industry and finds out the key factors to effect its development. Then the paper puts forward a series of corresponding measures. So, the thesis has the theoretically and realistically realized the aim of rationalization of the division system in the service industry of our country.