中文摘要：

无形资产是旅游景区的核心竞争力,是提升利润的关键。在已有研究成果的基础上结合旅游行业发展特点,采用层次分析法,创造性地从资源资产、知识资产、市场资产和人力资产4个方面考察旅游景区无形资产,构建一个由16个因素33个因子构成的评价指标体系。选取天津蓟县为实证研究对象,探讨其无形资产的开发、使用与管理现状。结果显示,盘山景区绩效最高,应保持并强化;黄崖关景区应进行策略调整,着重知识资产的开发;独乐寺景区绩效最低,应进行策略重构,提升市场资产绩效。研究成果对我国旅游景区无形资产绩效的评估具有较大的参考价值,对其他行业也有一定的借鉴意义。

英文摘要：

Intangible assets form the core competitive of tourism scenic areas and play important roles in the increase of their interests.With reference to previous works and in combination with characteristics of the tourism industry,an index system consists of 16 elements and 33 factors from the perspective of resource assets,knowledge assets,market assets and human resource assets is created.Scenic areas in Jixian,Tianjin,are used as examples in this essay to illustrate the performance evaluation of intangible assets and to analyze the development,implement and management of them.Results indicates that Panshan has the highest performance which needs to be maintained andstrengthened;Huangyaguan＇s performance is lower,which should be improved and focus more on the development of knowledge asset;Dulesi＇s performance ranks the third and requires a revised strategy for higher market performance.Results also serve as valuable references for the performance evaluation of intangible assets in any other scenic areas as well as in other industries.