作　　者： ; ;

机构地区： 北京联合大学旅游学院

出　　处： 《旅游学刊》 2012年第6期84-91,共8页

摘　　要： 景区的产权状况已成为景区经营实践与理论研究的核心问题之一。随着景区的发展及产权对经营效应的影响凸显,自20世纪90年代开始我国出现景区经营权流转的探索。在景区经营权流转过程中,景区经营权价值评估已经成为实现我国景区经营权合理流转基础性的关键问题之一,也是旅游研究领域的重要前沿课题。文章在系统构建景区经营权价值评估方法体系基础上,根据评估方法本身特点、方法科学性、所需资料等综合分析出面向不同对象的具体评估方法。主要结论是:①经营权价值评估方法需由途径选择、评估对象分析、评估具体方法选择、指标与参数选择4部分组成;②折现现金流量法较适宜成熟型景区的评估,开发初期的景区在具备详细资料的前提下可采用折现现金流量法,或可采用收益还原法,潜在景区在参考同地区类似景区假设开发的前提下采用收益权益法较合适;③不同方法采用不同的参数体系。该研究有助于景区经营权价值评估的开展,为景区经营权流转、融资、法律担保等奠定方法基础。 The property rights of scenic areas are one of the core issues relating to the practical and theoretical research of management and operation. With the development of scenic areas and the prominent influences of property rights reflected on management and operation, transformation of management rights in scenic areas began to emerge since 1990s. To make sound property rights transformation, the assessment of management rights value is the basic and key issue that should be resolved, which also stands for the forefront field of tourism research. This study first selected many methods for assessing the management rights and then identified the most suitable methods for management rights assessment for different scenic areas based on the comparisons of various methods in nature of the methods, scientific process of the methods and data required of the methods. The main conclusions of the study include： （1） the assessment method of management rights is composed of four elements, that is, approach selection, analysis of evaluated objects, selection of assessment methods, and the selection of indicators and parameters. （2） the discounted cash flow method （DCF） is more appropriate for assessment of mature scenic areas. The management rights value assessment of scenic areas in early stage of development can adopt DCF or Income Capitalization method. The assessment of other areas that have the potential of developing tourism can adopt income equity method with the references to similar scenic areas locating in the same place. （3） Different assessment method must adopt different parameter system. The findings of the study would help assess the management rights value in practice and lay a solid methodological basis for the transformation, finance and legal guarantees of management rights.

关 键 词： 景区经营权 具体评估方法 适宜性 折现现金流量法 收益还原法 收益权益法

领　　域： [经济管理] [经济管理]