摘要
旅游资源经营权作为一种资本化的财产权,必须在市场交易中以价格的形式反映其价值。阐述 旅游资源经营权的基本概念,结合旅游资源的特点,构建旅游资源经营权的价格评估的指标体系,旅 游资源经营权的价格评估应运用资产评估的基本理论和方法。
The right of management of tourism resources as a property of capitalization must be mirrored by its value through a mode of pricing in the market. This paper, based on the explanation of right of management of tourism resources and taking into account their characteristics, establishes the index system of right of management price evaluation of the tourism resources, analyses the means of the tourism resources right of management prices evaluation with the application of the theory and principle of assets evaluation.
出处
《商业研究》
北大核心
2004年第18期165-167,共3页
Commercial Research
关键词
旅游资源
经营权
指标体系
价格评估
<Keyword>tourism resources
right of management
index system
price evaluation
