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Value Evaluation Of Management Right Of Hongzhac Jiulongwan Ecological Tourism Zone In Inner

Posted on:2018-11-25Degree:MasterType:Thesis
Country:ChinaCandidate:Q YangFull Text:PDF
GTID:2359330518955894Subject:Accounting master
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The right to operate China traditional tourist attractions in the hands of governments,but with the rapid development of the tourism industry in Chinese,the government in charge of tourism scenic spots there are a series of questions,such as:single structure,lack of investment funds,these factors have on the scenic area development and construction limited.The last century at the end of 90s,Zhangjiajie Huanglong Cave and lake Bifeng event marks our country appeared the new development pattern of tourism scenic spots,is the separation of three rights management,scenic area management rights,ownership and management rights respectively by different agencies have.The ownership of the tourist attractions is always owned by the government,the government can sell the right to a certain price,you can also ask the excellent management company to take charge of the daily management of scenic spots.The three rights separation mode greatly promotes the construction and development of tourist attractions,not only can solve the problem of shortage of funds,but also can realize the diversified development of tourist attractions.As of 2016,China has 25 provinces,the right to operate the management of the more than and 400 scenic spots leased,transferred or sold.The Chinese scenic spots of separation of the three powers model,means the right to operate the state or government to sell tourist attractions,in transferring the right at the same time,most tourist attractions and assigns the transfer issue of concern is the tourism management right price,the transfer of scenic spots and the transferee are separate individual interests and their purpose is to maximize their own interests,so tourism management right price is particularly important.The main content of this paper is to evaluate the price of the operation right of scenic spots.First of all,this paper introduces four modes of transfer of the right to operate,that is,the mode of overall business transfer,part of the mode of operation and transfer,the transfer mode of project franchising and the mode of cooperative development and transfer.We also analyze and compare the three methods of price management rights evaluation,income approach(income),replacement cost(cost)and the current market method(market),the three method is by far the scenic concession price evaluation of three kinds of main methods,each method has its own characteristics and the scope of the replacement cost method under the operation rights of scenic spots is the price of tourism investment and value-added income,suitable for the development of relatively complete or newly developed construction,development and management rights can price plan development and construction of the scenic spots.The current market method for similar transactions area as the object of comparison to obtain the target scenic management right price,suitable for trading assets,and requires a flexible trading market and many similar transaction object.The present value method is to forecast the future income of the scenic spot,and then transform it into the existing value through the rate of return or capitalization rate.Secondly,the background of the case and the resulting rise of tourism poverty alleviation project made a comprehensive introduction,in this case the reason for the tourism business assessment price is due to the construction and development of red temple scenic area,in the acquisition or holding form to obtain the franchise case of scenic spots,so the case the scenic area management price is very important.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 operation right of the scenic spot.
Keywords/Search Tags:Management right, Price evaluation, Value, Transfer, Tourism poverty alleviation project
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