Research on the Accounting and Assessment of Tourism Resource Value
In this paper, based on the theory of environmental resource value, the available formula of the total value of tourism resources is putted forward. This paper analyzes the status quo to assess the value of tourism resources and points out that the value of tourism resources in China is generally underestimated. Final, this paper thinks that starting from the value or the cost of different types of tourism resources, we should considered non-public goods characteristics in tourisM resource products so as to Reflect the external effects of tourism resources; we should considered the opportunity cost of contemporary use of of tourism resources so as to improve accounting and assessment of the value of Chinas tourism resources and promote the sustainable use of tourism resources.
the value of tourism resources accounting and assessment sustainable use
ZHANG Xin
College of Business, Jianghan University, Wuhan, P.R.China, 430000
国际会议
2009 Geology Resource Management and Sustainable Development(2009 地质资源管理与可持续发展国际学术会议)
庐山
英文
344-347
2009-10-24（万方平台首次上网日期，不代表论文的发表时间）