内蒙古红召九龙湾生态旅游区经营权价格评估

发布时间：2018-03-15 07:28

本文选题：经营权　切入点：价格评估　出处：《内蒙古农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：中国传统旅游景区的经营权掌握在政府的手中,但是随着旅游业在中国的快速发展,政府掌管的旅游景区出现了一系列的问题,比如:结构单一,投入资金不足等,这些因素都会对旅游景区的发展与建设有所限制。上世纪90年代末,张家界黄龙洞和碧峰湖事件标志着我国出现了旅游景区新型的发展模式,就是三权分离的管理模式,景区的经营权、所有权以及管理权分别由不同的机构所拥有。旅游景区的所有权永远是归政府国家所有,政府可以以一定的价格出让经营权,也可以请优秀的管理公司来掌管景区日常的管理经营。这种三权分离模式大大的促进了旅游景区的建设与发展,不仅能够解决资金短缺问题,还能够实现旅游景区的多元化发展。截止到2016年,我国先后已有25个省、400多个旅游景区的经营权进行了租赁、转让或出卖。中国实行旅游景区三权分立的模式后,意味着国家或政府能够出让旅游景区的经营权,在出让经营权的同时,最让旅游景区出让者和受让者关心的问题就是旅游景区经营权的价格,景区的出让者和受让着都是单独的利益个体,他们的目的都是使自己的利益得到最大化,因此旅游景区经营权的价格显得尤为的重要。本文重点探讨的内容便是旅游景区经营权价格的评估。首先介绍了经营权的四种转让模式,还分析比较了经营权价格评估的三种方法,收益现值法、重置成本法以及现行市价法,这三种方法是目前为止旅游景区经营权价格评估主要的三种方法,每种方法有其自身的特点以及适用的范围,重置成本法下旅游景区经营权的价格是旅游景区的投入与增值收益之和,适用于开发比较完全或者新近开发建设、可以开发建设以及计划开发建设的旅游景区的经营权价格。现行市价法适用类似交易的景区作为比较的对象来求取目标景区的经营权的价格,适用于交易性资产,并且要求有灵活的交易市场以及很多类似的交易对象。市收益现值法是先预测景区的未来收益,然后通过报酬率,将其转化为现有的价值,适用于完全开发或者尚未开发的旅游景区。其次,本文对案例的发生背景以及由此引出的旅游扶贫项目进行了全方位的介绍,本文中的案例之所以要进行旅游景区经营权价格的评估是由于红召风景名胜区建设与开发,会以收购或者控股的形式来取得案例景区的经营权,因此案例景区经营权的价格也显得尤为的重要。最后本文根据案例自身的特殊性,采用重置成本法和收益法对案例景区进行了经营权的价格评估,并且对其结果进行了分析。
[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.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F592.7

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