發(fā)布時間：2018-03-15 07:28

  本文選題：經(jīng)營權(quán)　切入點：價格評估　出處：《內(nèi)蒙古農(nóng)業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：中國傳統(tǒng)旅游景區(qū)的經(jīng)營權(quán)掌握在政府的手中,但是隨著旅游業(yè)在中國的快速發(fā)展,政府掌管的旅游景區(qū)出現(xiàn)了一系列的問題,比如:結(jié)構(gòu)單一,投入資金不足等,這些因素都會對旅游景區(qū)的發(fā)展與建設(shè)有所限制。上世紀(jì)90年代末,張家界黃龍洞和碧峰湖事件標(biāo)志著我國出現(xiàn)了旅游景區(qū)新型的發(fā)展模式,就是三權(quán)分離的管理模式,景區(qū)的經(jīng)營權(quán)、所有權(quán)以及管理權(quán)分別由不同的機構(gòu)所擁有。旅游景區(qū)的所有權(quán)永遠(yuǎn)是歸政府國家所有,政府可以以一定的價格出讓經(jīng)營權(quán),也可以請優(yōu)秀的管理公司來掌管景區(qū)日常的管理經(jīng)營。這種三權(quán)分離模式大大的促進了旅游景區(qū)的建設(shè)與發(fā)展,不僅能夠解決資金短缺問題,還能夠?qū)崿F(xiàn)旅游景區(qū)的多元化發(fā)展。截止到2016年,我國先后已有25個省、400多個旅游景區(qū)的經(jīng)營權(quán)進行了租賃、轉(zhuǎn)讓或出賣。中國實行旅游景區(qū)三權(quán)分立的模式后,意味著國家或政府能夠出讓旅游景區(qū)的經(jīng)營權(quán),在出讓經(jīng)營權(quán)的同時,最讓旅游景區(qū)出讓者和受讓者關(guān)心的問題就是旅游景區(qū)經(jīng)營權(quán)的價格,景區(qū)的出讓者和受讓著都是單獨的利益?zhèn)�體,他們的目的都是使自己的利益得到最大化,因此旅游景區(qū)經(jīng)營權(quán)的價格顯得尤為的重要。本文重點探討的內(nèi)容便是旅游景區(qū)經(jīng)營權(quán)價格的評估。首先介紹了經(jīng)營權(quán)的四種轉(zhuǎn)讓模式,還分析比較了經(jīng)營權(quán)價格評估的三種方法,收益現(xiàn)值法、重置成本法以及現(xiàn)行市價法,這三種方法是目前為止旅游景區(qū)經(jīng)營權(quán)價格評估主要的三種方法,每種方法有其自身的特點以及適用的范圍,重置成本法下旅游景區(qū)經(jīng)營權(quán)的價格是旅游景區(qū)的投入與增值收益之和,適用于開發(fā)比較完全或者新近開發(fā)建設(shè)、可以開發(fā)建設(shè)以及計劃開發(fā)建設(shè)的旅游景區(qū)的經(jīng)營權(quán)價格�，F(xiàn)行市價法適用類似交易的景區(qū)作為比較的對象來求取目標(biāo)景區(qū)的經(jīng)營權(quán)的價格,適用于交易性資產(chǎn),并且要求有靈活的交易市場以及很多類似的交易對象。市收益現(xiàn)值法是先預(yù)測景區(qū)的未來收益,然后通過報酬率,將其轉(zhuǎn)化為現(xiàn)有的價值,適用于完全開發(fā)或者尚未開發(fā)的旅游景區(qū)。其次,本文對案例的發(fā)生背景以及由此引出的旅游扶貧項目進行了全方位的介紹,本文中的案例之所以要進行旅游景區(qū)經(jīng)營權(quán)價格的評估是由于紅召風(fēng)景名勝區(qū)建設(shè)與開發(fā),會以收購或者控股的形式來取得案例景區(qū)的經(jīng)營權(quán),因此案例景區(qū)經(jīng)營權(quán)的價格也顯得尤為的重要。最后本文根據(jù)案例自身的特殊性,采用重置成本法和收益法對案例景區(qū)進行了經(jīng)營權(quán)的價格評估,并且對其結(jié)果進行了分析。
[Abstract]:The management right of Chinese traditional tourist attractions is in the hands of the government. However, with the rapid development of tourism in China, a series of problems have emerged in the scenic spots under the control of the government, such as single structure, insufficient investment and so on. At the end of -10s, the Huanglong Dong and Bifeng Lake events in Zhangjiajie marked the emergence of a new type of development model of tourist attractions in China, that is, the management model of separation of the three powers. The right of operation, ownership and management of scenic spots are owned by different organizations. The ownership of tourist attractions is always owned by the government, and the government can transfer the right to operate at a certain price. We can also invite excellent management companies to take charge of the daily management of the scenic spots. This separation of three powers has greatly promoted the construction and development of tourist attractions, and not only can we solve the problem of capital shortage, By 2016, more than 400 tourist attractions in 25 provinces in China had been leased, transferred or sold. After China implemented the model of separation of powers among tourist attractions, It means that the state or the government can transfer the management right of the tourist scenic spot. While transferring the management right, the most important issue of concern to the transferee and the transferee of the tourist scenic spot is the price of the right to operate the scenic spot. The sellers and recipients of the scenic spots are both individuals with individual interests. Their purpose is to maximize their own interests. Therefore, the price of the right of operation of tourist attractions is particularly important. The content of this paper is the evaluation of the price of the right of operation of tourist attractions. Firstly, four modes of transfer of the right of operation are introduced. It also analyzes and compares the three methods of the price evaluation of the right of operation, the method of present value of income, the method of replacement cost and the method of current market price. These three methods are the main three methods of the price evaluation of the right of operation of tourist attractions up to now. Each method has its own characteristics and scope of application. The price of the right to operate tourist attractions under the reset cost method is the sum of the investment and value-added benefits of the tourist attractions, and is suitable for the development and relatively complete or recent development and construction. The operating right price of the tourist scenic spots that can be developed and constructed or planned to be developed and built. The current market price method is applicable to the scenic spots with similar transactions as the objects of comparison to obtain the price of the operating rights of the target scenic spots, and applies to the trading assets, It also requires a flexible trading market and many similar trading objects. The present value method of market income is to predict the future income of the scenic spot first, and then convert it into the existing value through the rate of return. Suitable for fully developed or undeveloped tourist attractions. Secondly, this paper gives a comprehensive introduction to the background of the case and the resulting tourism poverty alleviation project. The reason why the case in this paper is to evaluate the price of the management right of the tourist attractions is that the construction and development of the Hongzhao scenic spot will acquire the management right of the case scenic spot in the form of acquisition or holding. Finally, according to the particularity of the case, this paper uses the method of replacement cost and income method to evaluate the price of the management right of the case scenic spot, and analyzes the results.
【學(xué)位授予單位】：內(nèi)蒙古農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F592.7

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