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。文章在阐述旅游资源经营权的基本概念的基础上,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,运用资产评估的基本理论和方法,着重阐述了旅游资源经营权的价格评估方法。
The right of management of tourism resources which is a property of capitalization must be mirrored through a mode of price in the market. Based on an explanation of right of management of tourism resources and taking into account their characteristics, an index system of right of management price evaluation of the tourism resources is established, and the means of tourism resources right of management prices evaluation with an application of theory and principle of assets evaluation is analysed in the paper.
出处
《四川轻化工学院学报》
2003年第3期82-86,共5页
Journal of Sichuan Institute of Light Industry and Chemical Technology
关键词
旅游资源
经营权
指标体系
价格评估
tourism resources
right of management
index system
price evaluation
