摘要
采用文献资料法,就我国大型体育赛事场馆无形资产开发的概念、内容及价值进行分析。归纳出无限性、关联性、依附性、相对独立性、高投资性、交叉性基本特征,并揭示场馆无形资产开发存在的问题。即对场馆无形资产开发性质认识不清、配套保护法规缺位、无形资产流失严重等。提出明晰场馆无形资产开发性质、组建专业场馆无形资产开发部门、建立信息交流中心和无形资产评估体系等对策。
The method of literature was used to analyze the concept, content and value of the exploitation of intangible assets of stadiums and gymnasiums for major sports competitions in our country. It summed up the six basic characteristic of infiniteness, correlation, attachment, relative independence, high investment, intercross, revealed the problems existing in the exploitation of stadium-gymnasium＇s intangible assets, which were mainly expressed in the following aspects： poor understanding of the nature of the exploitation of stadium-gyrrmasium＇ s intangible assets, the lack of the laws and regulations for corresponding protection, heavy loss of stadium-gymnasium＇ s intangible assets etc., and put forward the countermoves, such as making dear and definite the nature of the exploitation of stadium-gymnasium＇ s intangible assets, establishing professional departments for the exploitation of stadium-gymnasium＇ s intangible assets and setting up an exploitation information exchange center and an evaluation system of stadium-gymnasium＇s intangible assets and so on.
出处
《上海体育学院学报》
CSSCI
北大核心
2008年第1期35-38,共4页
Journal of Shanghai University of Sport
基金
国家社会科学基金资助项目(05BTY010)
关键词
大型体育赛事场馆
无形资产
开发
特征
stadiums and gyrrmasiums for major sports competitions
intangible assets
exploitation
characteristics
