中文摘要：

金刚山是朝鲜半岛最著名的旅游胜地,为了更好地开发及保护金刚山,朝鲜政府在元山-金刚山地区设立了国际旅游特区,并出台了旅游特区法,又正式发布了总体开发规划,金刚山已受到国内外高度关注。旅游特区法详细提出资金投资、设立公司、企业税率、土地租赁等方面的优惠政策。总体开发规划详细提出了基础设施（铁路、公路、港湾等）、旅游服务设施（住宿、娱乐、休闲等）的开发规划。朝鲜政府非常重视金刚山旅游特区的开发,并为外国投资商营造便利的企业经营环境,因此元山-金刚山旅游特区开发具有广阔的投资前景。

英文摘要：

For the better development and protection of Mount Kumgang,one of the most famous tourist attraction on the Korean Peninsula,North Korea has established the international tourism zone in Wonsan-Mount Kumgang area.As the relevant law was passed and the overall development planning was made,Mount Kumgang has been highly concerned at home and abroad.The Law of Tourism Zone has raised the preferential polices for funds investment,company establishment,corporate tax rate and land leasing.The overall planning proposes detailed plans for infrastructure（railway,highway,harbor etc.）and tourism service facilities（accommodation,entertainment）.Thus,WonsanMount Kumgang International Tourism Zone is endowed with promising future.