| 旅游资源经营权的价格评估体系初探 |
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| 引用本文： | 雷蓉,董延安. 旅游资源经营权的价格评估体系初探[J]. 四川理工学院学报(自然科学版), 2003, 16(3): 82-86 |
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| 作者姓名： | 雷蓉 董延安 |
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| 作者单位： | 1. 四川轻化工学院管理工程系,四川,自贡,643033
2. 西南财经大学会计学院,四川,成都,610074 |
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| 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。
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| 关 键 词： | 旅游资源 经营权 指标体系 价格评估 |
| 文章编号： | 1008-438X(2003)03-0082-05 |
| 修稿时间： | 2003-06-17 |
Preliminary Study on Index System of Tourism Resources Right of Management Price Evaluation |
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| LEI Rong,DONG Yan-an. Preliminary Study on Index System of Tourism Resources Right of Management Price Evaluation[J]. Journal of Sichuan University of Science & Engineering(Natural Science Editton), 2003, 16(3): 82-86 |
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| Authors: | LEI Rong DONG Yan-an |
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| Affiliation: | LEI Rong1,DONG Yan-an2 |
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| Abstract: | 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. |
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| Keywords: | tourism resources right of management index system price evaluation |
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