觀光次類別建設計劃經濟效益評估作業規範之應用－以日月潭國家風景區為例

The Economic Analysis Practice of Tourism infrastructure-a Case Study by Moon Lake National Scenery

王淑美(Shu-Mei Wang) ； 溫蓓章(Pei-Zhang Wen)

《臺灣地方鄉鎮觀光產業發展與前瞻學術研討會論文集》 2007年度 (2007/05) Pp. 39-54

https://doi.org/10.29938/TWTOURISM.200705.0039

摘要

行政院經建會為強化公共建設計畫效益評估及預算分配之審查作業，特制定「公共建設計畫經濟效益評估及財務計劃作業手冊」。由於觀光類別建設有個很特殊的部份，就是其效益（如休閒的喜悅感、自然資源保育等）多屬無形的效益，且不具市場價格，以往難以納入經濟效益分析，故交通部於民國96年特別依據觀光類別之建設特性，收納可以將無形價值貨幣化的方式，增補前述作業手冊。本文將根據「公共建設計畫－觀光次類別建設計劃經濟效益評估作業規範規劃報告」當中所規範之經濟效益評估方法，以日月潭國家風景區為例，評估說明該作業規範之應用。

關鍵字

假設市場評估法 ； 貨幣化 ； 非市場財貨 ； 願付價格

並列摘要

Regarding the distinctive characteristics of tourism infrastructure, ”The Guidelines for the Economic Benefit Evaluation and Financial Planning of Infrastructure Investment: The Special Issue for Tourism Project” has been developed by the authors to serve as the official guidelines of Tourism Bureau, Ministry of Transportation and Communication. The Guidelines provides for the project assessments to tourism sectors, furthermore, for the budget allocations to the Council of Economic Planning and Development, Executive Yuan. This paper takes the Sun Moon Lake National Scenic Area as an example to demonstrate the Guidelines and its applications. It conveys the methodology of economic benefit evaluation for the intangible and tangible assets of the tourism infrastructure, the special operational practices to monetization the intangible values of the national scenic area, the decision-making indicators of the economic evaluation and financial analysis of the investment during year 2008 to 2011, and the policy implications for government investments in the tourism infrastructure.