China as the world's most abundant tourism resources and tourism activities developed earlier country; modern tourism has become a large industry in then national economy. But China's tourism industry not only in tourism industrial structure, tourism economic benefits, tourism enterprises profit margins, market share in the international tourism ,but also in the overall image planning, marketing are obviously behind the tourism-developed countries of the world. The important reason is the neglect to the tourism investment project evaluation. Now tourism development, tourism investment projects with new features, for example, the main investment diversification, private investment proportion is increasing, and that tourism investment projects have different characteristics form other nonprofit investment, it is not only based on the principle of who invest, who benefits, concerned the investment income of investors to mobilize the enthusiasm of investors, but also gives attention to an area in the regional planning, environment, sustainable development and other social factors, go along under the guidance of the government. So a comprehensive, systematic and objective evaluation of it becomes more important and urgent, but now the theory and method used in the evaluation of the tourism investment project are generally recur to the theory and method of project evaluation, and this does not reflects the difference characteristics between the tourism projects and other projects, so it is urgent to establish a theory and method system which is propitious to the tourism investment project evaluation, standardizing the project feasibility research and evaluation. Paper starts from analysis the status of domestic and foreign tourism investment projects evaluation, discuss the significance to the tourism investment project evaluation, contrapose the different characteristics from the tourism projects and the general projects, based on economics, ecology, cycle economics and industrial economics theory, confirmed the contents of the tourism investment project evaluation, and then established the methods and indicators system of the tourism investment project evaluation. |