摘要
综合分析了我国体育产业发展进程中出现的诸多问题,随着各类体育产业发展促进政策落地,我国体育产业步入发展的'黄金十年',且对国民经济的贡献将稳步提升。但是与欧美发达国家相比,我国体育产业还存在规模小、产业结构不均衡的问题。我国体育产业发展滞后的因素众多,其中关键因素之一,就是体育无形资产评估制度未能建立起来,导致体育产业链上的许多价值无法计价。体育无形资产是体育企业的核心资产和重要资源,然而由于其数量大、形式多样、价值波动大、确定难等特性,体育无形资产评估制度缺失导致体育产业发展存在很多瓶颈问题。新的社会发展环境以及新的技术条件都给体育产业高质量发展提出了新的课题,呼唤体育产业无形资产价值评估制度的构建。同时阐明:内容建设是体育产业发展的核心要素;融合发展需要市场价值共识;无形资产是体育产业的核心'有价'资产;无形资产需要有形的标准来规范与度量。最后,对如何构建体育无形资产评估制度提出建议。
This paper comprehensively analyses the difficulties in the development of China’s sports industry.With the policy of promoting the development of various sports industries landing,China’s sports industry has stepped into the'golden decade'of development,and its contribution to the national economy will be steadily enhanced.However,compared with developed countries like America and European countries,there still exist some problems in the sports industry in China such as that small scale and unbalanced industrial structure are common to see.Many factors lead to the sports industry developing slowly in China.One of the core factors is that there lacks an assessment system for intangible sporting assets,which causes that a lot of value cannot be counted in the sports-industrial chain.Intangible sporting assets are the core assets and significant resource for sports enterprises.However,there are certain characteristics of intangible sporting assets like a large quantity,multiple forms,wide fluctuation in value and hard to define.Therefore,lacking an assessment system for intangible sporting assets leads to the bottleneck for the development of sports industry.The new social development environment and new technical conditions have put forward new topics for the high-quality development of sports industry,calling for the construction of intangible assets value evaluation system of sports industry.Meanwhile,the article articulates that content construction is the core when developing sports industry;intangible assets are the core valuable assets for sports industry;integrated development is the market consensus;clearer criterion and measures should be designed for intangible sporting assets.Finally,the article offers suggestions to build an evaluation system for intangible sporting assets.
作者
肖淑红
张佳春
侯昀昀
XIAO Shu-hong;ZHANG Jia-chun;HOU Yun-yun(Sports Business School,Beijing Sports University,Beijing 100084,China)
出处
《北京体育大学学报》
CSSCI
北大核心
2019年第8期1-8,共8页
Journal of Beijing Sport University
基金
国家哲学社会科学一般课题资助项目(编号:16BTY008)
关键词
中国
体育产业
体育无形资产
评估制度
构建路径
China
sports industry
intangible sporting assets
assessment system
build path
