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旅游景区无形资产评价在无形资产评价研究和管理中鲜为人知。本文利用AHP层次分析法,通过知识、市场、资源、人力四个维度对景区无形资产构建了评价指标体系。结论是:人力资产和市场资产指标在景区无形资产评价指标体系中占居重要地位;建立有效的经营体制机制,构建畅通的营销渠道,提升员工素质,创新旅游产品,提升游客满意度以及发挥商标权作用等是提高旅游景区无形资产的有效途径。
Evaluation of intangible assets in tourist attractions in the evaluation and management of intangible assets little-known. In this paper, AHP AHP method is used to build the evaluation index system for the intangible assets of scenic spots through four dimensions of knowledge, market, resources and manpower. The conclusion is: human assets and market assets indicators occupy an important position in the scenic area intangible assets evaluation index system; establish an effective management system and mechanism, build an open marketing channel, improve staff quality, innovation of tourism products, enhance tourist satisfaction and play a trademark The role of rights is to improve the intangible assets of tourist attractions an effective way.