摘要
体育无形资产评估是对体育无形资产的价值进行评价、判断和估计,其目的是为了计量和体现体育无形资产的价值,保护体育无形资产所有者和经营者、使用者的合法权益,从而有效地利用体育无形资产。本文对无形资产评估时应遵循的程序、运用的评估方法及分类进行研究和探讨。
The goal of the evaluation of the sports invisible property is to measuring and embodying the value of SIP, protecting legal rights of the possessor or manager of SIP, and using SIP effectively. This article study the procedure, method and classification of the evaluation of the sports invisible property.
基金
国家体育总局课题