Research On Performance Evaluation Of Intangible Assets In Tourism Scenic Areas

Intangible assets form the core competitiveness of a company, and also play important roles in the acquisition of difference advantage, the improvement in profits and the long-term development of the company. China’s tourism has seen an evolution from a resource oriented phase, to market oriented phase, to product oriented phase and to the present, image oriented phase. Therefore, the performance of intangible assets become more important if a scenic area wants to meet the need of the market. Proper evaluation of the intangible assets is the basic step for its development, application, management and protection. Also, with the growth of our tourism, the increase in transfer and trade of scenic areas bring about more challenge to intangible assets evaluation.This essay classified the previous works in this field, and concluded the relevant theories and evaluation methods. With reference to previous works and in combination with characteristics of the tourism industry, an index system consists of 16 elements and 33 factors from the perspective of resource assets, knowledge assets, market assets and human resource assets is created. Scenic areas in Jixian, Tianjin, are used as examples in this essay to illustrate the performance evaluation of intangible assets and to analyze the development, implement and management of them. Results indicate that Panshan has the highest performance which needs to be maintained and strengthened; Huangyaguan’s performance is lower, which should be improved and focus more on the development of knowledge asset; Dulesi’s performance ranks the third and requires a revised strategy for higher market performance.Results also serve as valuable references for the performance evaluation of intangible assets in any other scenic areas as well as in other industries.