节点文献

旅游资源经营权的价格评估体系初探

Preliminary Study on Index System of Tourism Resources Right of Management Price Evaluation

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 雷蓉董延安

【Author】 LEI Rong1,DONG Yan-an2 (1. Dept.of MGT.Engineering,Sichuan Institute of Light Ind.& Chem.Tech.,Zigong 643033,China; 2. Accounting School, Southwestern University of Finance and Economics,Chengdu 610074,China)

【机构】 四川轻化工学院管理工程系西南财经大学会计学院 四川自贡643033四川成都610074

【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。

【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.

  • 【文献出处】 四川轻化工学院学报 ,Journal of Sichuan Institute of Light Industry and Chemical Technology , 编辑部邮箱 ,2003年03期
  • 【分类号】F592
  • 【被引频次】21
  • 【下载频次】143
节点文献中: 

本文链接的文献网络图示:

本文的引文网络