旅游价值货币化核算研究——九寨沟案例分析  

Analysis on Capialization Accounting of Travel Value ——A Case Study of Jiuzhaigou Scenic Spot

作　　者：陈浮[1] 张捷[1] 

机构地区：[1]南京大学城市与资源学系,南京210093

出　　处：《南京大学学报（自然科学版）》2001年第3期296-303,共8页Journal of Nanjing University（Natural Science）

基　　金：国家自然科学基金资助项目 (4 95 710 31)

摘　　要：首先分析了旅游价值的一般特征 ,指出旅游价值是一种替代价值 ,包含消费者支出和消费者剩余两部分 .在实地调查基础上 ,运用支付意愿、旅行费用等方法组合对九寨沟风景区旅游价值进行了初步核算 .从旅游价值构成出发 ,采用费用支出法评估旅行费用和其它支出 ,采用机会成本法评估时间花费 ,采用旅行费用法评估消费者剩余 ,并与支付意愿法评估进行比较 .认为旅游价值具有游移性、多元性和可耗性 ,直接受旅游目标市场定位影响 .The authors analyse the characters of travel value. By the method of willingness to pay, contingent valuation method and travel cost method, the author accounts the travel value of Jiuzhaigou Scenic Spot based on market investigations. The work provides a scientific basis for sustainable management and decision-making on tourism, and builds up theoretical foundation of the System of National Integrated Account between Natural Resources and Economy. It has a great practical research significance. This study reveals as follows:(1)Because of effect by source market, landscape forms and environmental change, travel value is variable, diversified and expensive; (2)The willingness to pay is not relevant to the occupation and, address of tourists, and is relevant to their preference and way to pay. The amount of travel value can be decided with object market of tourists; (3)Residents' travel time value is very low and the gap of two ways of travel cost is big. So regional traffic does not exercise an influence in China; and (4)the underlying assumption of all appraisal is that human beings are the fundamental source of value. Thus in order to justify any use of economics for environmental evaluation, one must adopt an anthropogenic perspective of value, namely, things have value only to the extent that human beings place value on them. Therefore, the system of accounting should always be taken with a grain of salt.

关 键 词：旅游价值 货币化核算 支付意愿法 旅游费用法 九寨沟 旅游资源 机会成本法 

分 类 号：F590[经济管理—旅游管理]