Research On Asset Value Assessment Of Tourism Resources

Based on the problems of tourism resources measuring and management,the thesis studying the theory,specialty,criterion and method of assets evaluation,and having established income present value method to evaluate tourism resources value.First the thesis analyses the implication of the tourism resources,to accurately grasp the characteristics of the tourism resources asses evaluation.and then discuses the theories and essentials based on which to evaluate tourism resources value.After that the thesis studying the tourism resources asses evaluation basic method,developing the income present value method for tourism resources valumion,and establishing Grey Forecasting Method,excellency of this method is that it needs not so much original datum,easy to get and the datum should not always follow a rule.This method can improve the accuracy of forecasting.Discount rate is gotten by capital asset pricing model,which is mature method in economy.The fourth part is the application of tourism resource assets valuation theory which take the tourism resources assets of Grand Canyon Balaguer for example.In the final part of the paper describes the findings and recommendations of the resort debelopment.This paper has a certain theoretical and practical value for the assessment and management of tourism resources assets.