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作 者:倪向丽[1] 张冬[1] NI Xiang-li;ZHANG Dong(Yunnan University,Kun Ming,Yunnan,650091,China)
机构地区:[1]云南大学,云南昆明650091
出 处:《武汉商学院学报》2018年第3期11-14,共4页Journal of Wuhan Business University
摘 要:通过对旅游资源、资产和资本的本质属性、相互关系、演进动因与机理的深入探讨,探寻旅游资源资产化和资本化的路径和方式。研究发现,旅游资产和旅游资本是旅游资源的价值转化形态,旅游资产具有货币性和预期收益性,旅游资本则具有运动性和增值性。将权属明确,价值可以货币化计量的旅游资源作为生产要素投入开发经营以期获取收益,资源即转化为资产;将旅游资源的相关产权进行市场化的交易和流通,资源即转化为资本。具体要解决的问题是:资源确权、价值评估、交易平台搭建,交易市场培育、交易机制建立和配套制度建设。By probing into the essential attributes, relationships, evolution motives and mechanism of tourism resources, assets and capital, we explore the way in which tourism resources are capitalized. It is found that tourism assets and capital are the changed form of tourism resources value. Tourism assets have monetary feature with prospective profitability, while tourism capital is characterized with mobility and appreciation. Tourism resources are transformed into assets when these resources, with clear ownership and value measured in monetization, are developed and operated as a production factor to get profits; tourism resources are transformed into capital when their property rights are traded in the market. The specific problems to be solved concerning the tourism resources are: to confirm the authentic right, to assess their value, to build the trading platform, to develop the trading market, to establish the trading mechanism and to devise the supporting system.
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