旅游企业资源资本化与复合计价模型

Resource Capitalization and Compound Valuation Model of Tourism Enterprises

鉴于目前存在旅游企业自然资源会计处理方式不规范问题及本土文旅开发过程中资源的资本化困境,尝试着将资源资产从现行的无形资产会计科目中剥离出来,列支为一项单独非流动资产。通过分析资源的价值创造机制,倾向选择以资产组的形式,从个体价值、收益价值、社会价值3个方面综合确定资源价值的货币化反映。在定性分析基础上,使用量化模型评估不同类型价值,从数据和报表2个方面确定能够反映资源内在实质的价值复合权重。基于价值复合权重的计价模型可以准确地评估企业控制的资源资产价值,真实地反映企业资产总值。当然,也可以用于乡村振兴中对本土文旅资源的价值识别,为资源变资产、资产出让等提供依据。从而,从底层增强本土资源对社会资本的吸引力,拉动非政府主导的文旅资源开发。

The project research stems from the non-standard accounting treatment of natural resources of tourism enterprises and the difficulty of resource capitalization in the process of local cultural tourism development.This paper attempts to separate it from the intangible assets and disburse it as a separate asset.The research tends to evaluate the resources from three aspects:individual value,income value and social value.Quantitative models are used to evaluate different values,and the composite weight determined that can reflect the internal essence of resources.At the same time,the value evaluation model proposed can also be applied to the value identification of local cultural and tourism resources in the process of rural revitalization.This model also facilitates the transformation of resources into assets,helps to solve the problem of property transaction caused by the lack of fair value,enhances the attraction of local resources to social capital,and promotes the development of tourism resources led by non-government.