公共景区特征与定价成本构成研究

A Study on the Characteristics of Public Scenic Spot and its Pricing Costs

本文在旅游业发展的新形势以及政府价格管理的新方式的背景下,从公共景区的性质分析入手,讨论了公共景区的定价成本问题。本文指出:公共景区的定价成本由资源保护成本、开发建设成本、经营成本、收费成本构成。成本的补偿主体除了旅游消费者外,还涉及到中央政府、属地政府等。公共景区门票的转型要求在政府与社会的监督下,建立监管会计制度并严格核算定价成本构成,对于不同性质的成本应有不同补偿主体。同时,需要设置国家公园管理局以解决公共景区所有权虚置问题。

Based on the new situation of tourism development and the new way of government price management, this paper analyzes the nature of public scenic spots and the pricing costs of public scenic spots. The paper points out that the pricing costs of public scenic spot consist of resource protection cost, development and construction cost, operation cost and charging cost. In addition to the tourism consumers, the cost compensation bodies also in- clude central government and territorial government. The transition of public scenic spot pricing requires the supervision of the government and society, the regulatory accounting system and a strict calculation of pricing cost. There also should be different compensation bodies for different types of costs. In addition, the National Parks Authority needs to be set up to solve the problem of virtual ownership of public scenic spots.