| 旅游资源资产评估及其指标体系的构建 |
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| 引用本文： | 李向明.旅游资源资产评估及其指标体系的构建[J].资源科学,2006,28(3):143-150. |
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| 作者姓名： | 李向明 |
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| 作者单位： | 江西财经大学旅游学院,南昌,330013 |
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| 摘 要： | 对旅游资源和游憩环境的价值评估在国外已进行了较广泛的研究，而且自20世纪50年代以来，在评估技术方面已取得较长足进步，其中最突出最常用的评估方法是旅行费用法、费用支付法和条件评价法。在中国此类研究开展较晚，旅游资源资产评估在我国是一个较新的研究领域，对其研究有着重要的理论与实践意义。旅游资源是一种特殊的资源形态，本文分析了旅游资源的价值构成，阐释了旅游资源资产评估的基本概念和评估意义。结合旅游资源的特点，本文构建出旅游资源资产评估的非经济评价指标体系和经济性评估指标体系。旅游资源的非经济性资产评价，主要是一种开发条件、开发潜力评价以及非经济性效益评价，为旅游资源的经济性评估提供依据。而旅游资源的经济性资产评估则是通过其产品的预期收益指标与成本指标来间接核算出旅游资源的经济价值。最后运用资产评估的基本理论和原理，分析旅游资源资产的价格构成，构建了旅游资源资产评估模型，为旅游资源资产评估提供
一种新的思路与方法。
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| 关 键 词： | 旅游资源 资产评估 指标体系 评估模型 |
| 文章编号： | 1007-7588(2006)03-0143-08 |
| 收稿时间： | 2005-07-31 |
| 修稿时间： | 2006-01-12 |
The Valuation of Tourism Resources and Establishment of Indicator Systems |
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| LI Xiang-ming.The Valuation of Tourism Resources and Establishment of Indicator Systems[J].Resources Science,2006,28(3):143-150. |
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| Authors: | LI Xiang-ming |
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| Abstract: | The valuating tourism resources and recreational environment has extensively been studied abroad,and great progress has been made on the technology of tourism resource valuation since 1950s.The prevailing approach used for tourism resource valuation are Travel Cost Method,Expenditure Method and Contingent Valuation Method.The relevant study on this field in China has been conducted in recent years.Tourism resource is regarded as a special form of resource.In the article,firstly,the author analyzed the value composition of tourism resources.The total value of tourism resources includes utility value and non-utility value.Among them,utility value of tourism resources includes direct utility value and indirect utility value,while non-utility value of tourism resources includes optional value,bequest value and existence value.Secondly,the basic conceptualization and the implication of tourism resources valuation and are analyzed.Thirdly,the author put forward two methods to assess the value of tourism resources with indicator system.The non-economic indicator method for tourism resources valuation is to assess the potential of tourism development and non-economic effects.The result of which will provide ground for the economic assessment of tourism resources.The economic indicator method is used to assess the economic value of the products of tourism resources,with the indicator of expected profit and the indicator of costs incurred.Finally,the author analyzed the price composition of tourism resources,using the basic principles and theories of the assessment of tourism resources.An assessment model of tourism resource is established based on the previous analysis,that is,the price of tourism resource property equal to property compensation price plus property land rent capitalization price plus property base price.The author tries to provide a new insight and method into the valuation of tourism resources,and the article has both theoretical and practical implications. |
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| Keywords: | Tourism resources Assets assessment Indicator system Assessment model |
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