在第三产业崛起的形势下，劳动价值论面临适用范围日趋缩小的挑战。本文通过探讨非实物产品、非实物使用价值和服务价值理论，将社会产品范畴扩大到服务产品，将使用价值范畴扩大到非实物使用价值，将劳动价值论适用范围扩大到第三产业，科学地论证了第三产业劳动创造价值的问题，这对促进政治经济学学科建设和第三产业的发展，具有重要的意义。

The article, after making an analysis of the concept of tourism in narrow sense, and tourism in broad sense, the consuming function of tourist service products as well as its invisible features, holds that it is necessary to define and calculate tourist adding value, using the proportion of tourist adding value in GDP to weigh up the position of tourism industry in the national economy, The unscientific formulation that "how many percentage the total income from tourism accounts for in GDP" which is prevalent in the tourist circle should not be used any more. The article, taking the data from Guangdong Province as a sample, raises the method of using tourist consuming minus coefficient to calculate tourist service adding value. The article, for the first time, makes a calculation of tourist adding value for nineteen provinces and municipalities.

本文分析了文化产业与第三产业的关系，界定了狭义文化与广义文化产业，并从收入水平，闲暇时间，文化产业群等方面研究了文化产业在国民经济中的地位日趋提高的发展前景，最后探讨了文化产业与支柱产业、主导产业与先导产业的关系，以及我国文化产业面对入世的冲击和对策。