旅游资源资产价值评估研究 ——以巴拉格宗大峡谷为例-study on the evaluation of tourism resources asset value - a case study of zonggrand canyon in balague.docxVIP

摘要 摘要 万方数据 万方数据 摘要 本文依据资产定价的原理，针对旅游资源资产管理及其评估定价存在的问 题，在讨论旅游资产的评价标准与方法的基础上，确定用收益现值法来评估旅游 资源资产的价值。本文在综述前人的观点下，首先论述了旅游资源资产的内涵及 其外延，为准确把握旅游资源资产的价值特点提供理论依据；紧接着详细分析了 影响旅游资源资产价值的主要因素。第三部分讨论旅游资源资产评估的基本方 法，结合旅游资源资产的特点，采用收益现值法对旅游资源资产的价值进行评估。 收益法的关键是收益、折现率以及收益期三个参数预测方法的选择。本论文在进 行收益预测时采用了灰色预测法，原因是其对历史数据要求不高，且不要求数据 呈现一定的规律性，提高预测的准确性：折现率的确定采用的是资本资产定价模 型法，这是经济学中较成熟的方法。第四部分是旅游资源资产价值评估理论的应 用，以巴拉格宗大峡谷旅游资源资产为例，对其进行价值评估。在论文的最后部 分总结了收益法在旅游资源资产价值评估的特殊性和景区发展的建议。 本文对旅游资源资产的管理及评估具有一定的理论意义和实践价值。 关键词：旅游资源资产；灰色模型；价值评估 I Ab Abstract Abstract Based on the problems of tourism resources measuring and management ， the thesis studying the theory，specialty，criterion and method of assets evaluation，and having established income present value method to evaluate tourism resources value.First the thesis analyses the implication of the tourism resources ，to accurately grasp the characteristics of the tourism resources asses evaluation.and then discuses the theories and essentials based on which to evaluate tourism resources value．After that the thesis studying the tourism resources asses evaluation basic method ， developing the income present value method for tourism resources valumion ， and establishing Grey Forecasting Method，excellency of this method is that it needs not so much original datum ， easy to get and the datum should not always follow a rule．This method can improve the accuracy of forecasting. Discount rate is gotten by capital asset pricing model，which is mature method in economy．The fourth part is the application of tourism resource assets valuation theory which take the tourism resources assets of Grand Canyon Balaguer for example.In the final part of the paper describes the findings and recommendations of the resort debelopment. This paper has a certain theoretical and practical value for the assessment and management of tourism resources assets. Key Words:Tourism resources assets；Grey system theory；Assets evaluation II 目录 目录 目录 第一章 绪论.....................................................