公共资源类旅游景区绩效评价指标体系构建

公共资源类旅游景区的公益性、负外部性等资源特性决定了传统的绩效评价方法难以满足景区绩效评价的要求,而平衡计分卡为景区绩效评价提供了很好的解决路径。本文从可持续发展的视角切入,深入剖析了公共资源类旅游景区绩效评价问题,基于平衡计分卡平衡、发展的理念,系统构建与公共资源类旅游景区运营特征相适应的这一全新绩效评价指标体系,并且在改进平衡计分卡理论框架过程中发现,公共资源类旅游景区绩效评价不仅要重视经济绩效,还要统筹兼顾社会绩效和环境绩效。

It is the commonweal and negative externality of public tourist attraction which determine that traditional performance appraisal methods fail to meet the needs of scenic spot performance appraisal. However, Balance Score Card provides a better solution path to this problem. By getting access to the performance appraisal question of public tourist attraction from the perspective of sustainable development, based on the ideas of balance ＆ development from Balance Score Card, this paper systematically constructs a new performance appraisal index system that matches the operating characteristics of the public tourist attraction, and finds out that, during the process of revising the theory framework of Balance Score Card, the performance appraisal of public tourist attraction not onlyemphasizesthe economic performance, but also takes social ＆ environmental performance into account.