摘要：The main purpose of this paper is to critically analyse the values of tangible cultural heritage in order to present the specific characteristics of its valuation process. Tangible cultural heritage generates cultural services that are experienced by tourists and whose benefi ts are recognised not only to tourists but also to the local community. Since cultural heritage generates two types of values, two types of valuation process are discussed and critically analysed in the paper. The characteristics of both non-economic and economic valuation processes are reviewed. The results of the research using interdisciplinary methods to evaluate cultural heritage’s benefi ts to a tourism destination should help align cultural heritage management with tourism destination management practices.
关键词：cultural heritage value; cultural value; economic value; economic valuation process; non-economic valuation process
