The Capital Form of Tourism Financing and the Composition of Tourism Resources

Tourism resources generally refer to geographical resources, cultural relics, historical culture, folk customs and so on. We can divide it into three categories, one is natural geology and geomorphology, landscape, biological community, vegetation environment and so on. The second category is materialized human resources, such as buildings, pictures and artifacts built and preserved in history and now. The third category is the spiritual and social contents such as historical culture, folk customs, legends and myths formed in history.

As a basic resource that can generate income, tourism resources have the property of capital. Therefore, from the perspective of resource development, we can regard the development object as the original capital. The capital form of tourism resources includes three levels:

1, land capital of tourism resources area

The land in the tourist resource area has the property of capital and is a state-owned asset. The value of land changes with the attraction and exploitability of resources. At present, there is no evaluation standard for land in tourist areas, so it is difficult to evaluate the value of land use right in tourist resource areas, because land is generally closely combined with land geology, geomorphology and human landscape. When developing tourism resources, most governments generally do not transfer the land use right of the core resource area of national scenic spots to development enterprises.

2. Materialized human capital, such as tourism natural resources and buildings (that is, the first and second types of resources).

This is the main body of tourism resources, which has the characteristics of natural physics and humanistic materialization. The value of these resources plays a central role in the construction of tourist attractions. At present, the academic circles are discussing the evaluation of such resources. Some people have put forward many evaluation methods, such as market comparison method, income reduction method, cost method, hypothetical development method, long-term trend method and so on. Tourism resource assets are state-owned. When the land use right is transferred, the corresponding resources are also transferred. Therefore, there is no ownership of tourism resources that is divorced from land use rights. At present, the concept of ownership of tourism resources development management right is adopted, that is, development right and post-development income right. On the premise that the land use right and the ownership of tourism resources are not transferred, it becomes a reality to transfer the management right of tourism development in scenic spots. This operation still lacks sufficient legal basis, and its evaluation and development right transfer pricing need to be standardized.

3. Tourism historical and cultural capital

As a tourism resource, it often accumulates profound cultural connotations, such as folk customs, myths and legends, historical events and so on. These resources are the basis for deepening the development of tourism and gaining the soul. Therefore, in terms of tourism development, these resources are of great value. However, because these resources are completely spiritual, or attached to human life, or included in historical records, or attached to buildings, mountains and rivers, it is impossible to measure them, let alone evaluate them. But from the perspective of development, these resources are capital. Its value does not entirely belong to the country, nor to individuals or collectives, but to all those who create civilization.

To sum up, tourism resources are composed of tangible assets and intangible assets, land and landscape are tangible assets, and land use rights and landscape use rights are intangible assets. From the perspective of capital, tourism resources, as the object of development and utilization, constitute capital investment, and its structure can be divided into land capital, landscape capital and historical and cultural capital. Its utilization mode is manifested as land use right and tourism development and management right.