作　　者： ; ; (石学勇）;

机构地区： 中国科学院地理科学与资源研究所

出　　处： 《旅游学刊》 2007年第9期45-49,共5页

摘　　要： 近年来,随着我国景区的快速发展,出现了景区经营、所有权和管理权三权分离的实践探索。在景区经营权转让中,由于景区经营权价值评估环节的缺失,造成了国有资产流失和保护开发资金不均衡等严重后果。专家和经营者都认识到景区经营权价值转让的重要性,但目前主要还停留在景区经营权价值评估的呼吁阶段。本文认为景区经营权价值评估属于资产评估领域,并通过对资产评估基本途径的主要测算价值类型、途径的前提条件满足程度及方法本身的科学性分析,本文认为收益法(途径)是目前适合我国景区经营权价值评估的途径。对土地使用权和公路使用权等其他领域评估方法的梳理也进一步佐证了收益途径用于景区经营权评估的适宜性。因此,本文认为现阶段我国景区经营权价值评估途径首选收益途径。收益途径的确定不仅辨清了景区经营权价值评估的总体思路,而且有助于具体方法的选择和具体评估的开展。 With the rapid development of China ＇ s scenic areas, problems concerning scenic area operation, ownership and management right are worth our exploration. In the transfer of operational right, loss of value appraisal results in the draining of state assets and uneven distribution of funds for protection and development. However, we are still at the stage of making appeals for value appraisal. The paper considers that value appraisal of operational right belongs to the category of asset assessment. By scientific analysis of the elements in the process of asset assessment, the paper determines that income approach is the suitable way for value appraisal of operational right at present. Reviews on the rights of land use and road use confirm the suitability of income approach for asset appraisal. Therefore, the paper concludes that income approach is the first choice in the value appraisal of operational right in China＇s scenic areas at the present stage. Income approach not only clarifies our overall train of thought in the framework of appraisal, but helps to choose detailed methods for appraisal work.

关 键 词： 景区经营权价值 评估途径 收益途径

领　　域： [经济管理] [经济管理]