科学准确地对旅游景区经营权的出让价格进行评估是实现我国景区经营权合理流转的关键，但以收益现值法为主流的现行评估方法并不能完全解决景区经营权的出让定价问题。通过对文献的系统回顾与深入评析，我们发现，引入实物期权的概念能够很好地提升景区经营权价值评估的准确性，实现景区经营权的合理定价。循此思路，本文在剖析景区经营权及其价值内涵的基础上，考虑已有评估方法的局限及其定价评估特殊性，创新性地提出了实物期权的定价新思路。通过阐释景区经营权实物期权特征及其价值形成与演变机理，构建了景区经营权的实物期权定价模型，优化了模型关键参数，检验了模型应用条件，并以福建冠豸山国家重点风景名胜区为例，进行了案例的实证与对...Scientific and accurate pricing of the operational right value is the key issue in the transformation process of property right for a scenic spot. However, it is informed that the Income Capitalization Approach which is the current mainstream method can not completely solve the problems of the value pricing of the operational right of scenic spots. Through a systematic review of existing literatur...学位：管理学博士院系专业：管理学院_旅游管理学号：1782012015341
