With the rapid development of Internet in China, the Online Travel Agent (OTA) represented by Ctrip, Qunar, Tuniu and eLong has an increasingly intense competition with the traditional travel agency. In the industries with full competition, small and medium-sized enterprises mainly rely on the operation cost control to enhance profits. In this paper, based on the empirical research on the listed online tourism companies and offline tourism companies in China, it is found that there is no

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... cant correlation between the transaction cost rate and the time and scale of the offline tourism company; there is a negative correlation between the transaction cost rate and the operating revenue and enterprise scale of the Internet tourism company; if the enterprise achieves economies of scale, its cost advantage will be greater than that of the traditional tourism enterprises.