旅游景区无形资产范围界定研究

The Definition of the Intangible Assets Range in Tourism Scenic Area

无形资产在企业中客观、大量的存在,并且在其市场行为中发挥着重要的作用。课题组研读了大量文献资料,发现目前国内外专家学者并没有对企业无形资产的范围达成统一的认识。在此基础上,课题组根据景区的特点,从广义无形资产的角度出发,提出旅游景区无形资产的17项构成因子,并对每项构成因子的范围做了界定,形成了旅游景区无形资产的构成体系,旨在为旅游景区无形资产的保护和开发利用提供依据,同时为今后定量研究打下基础。

Large numbers of intangible assets exist in the enterprise , and they play an important role in the market. This study found that domestic and foreign experts have not reached a unified understanding of the scope of the enterprise intangible assets after searched large quantity of literature. Based on above knowledge, according to the characteristics of tourism scenic area, the study group proposed seventeen component factors about intangible assets in tourism scenic area from the perspective of generalized intangible as- sets. Then, this study defined the scope of each component factors, and constituted a system of Intangibleassets in tourism scenic are- a. It is designed to provide the basis for the protection and exploitation of the tourism scenic area of intangible assets, at the same time, Lay the foundation for future quantitative research.