摘要
文章从健全、完善法制这一角度出发,结合我国体育事业发展的具体情况,汲取借鉴国外竞技体育职业化的有益经验,对我国竞技体育职业俱乐部法制化进程中的一些问题进行探讨:一是我国现有的职业俱乐部与我国《公司法》在无形资产的投入比例方面有矛盾;二是有的俱乐部在财务会计制度方面还不符合现代企业财务制度的要求;三是在转会方面俱乐部与运动员的合法权益问题。
In view of perfecting and improving the legalization, by combining with the facts of the development of P.E. in our country and absorbing the helping abroad experience, the article discusses several problems in the process of the legalization of Chinese professional athletic club. It centers on three questions: Firstly, the rate in which the intangible asset invested is contradictory according to corporation law. Secondly, the property accounting system doesn't accord with the requirement of the modern property system. Thirdly, there are some legal rights of athletes on the problems of clubtransfer.
出处
《合肥工业大学学报(社会科学版)》
2006年第6期171-174,共4页
Journal of Hefei University of Technology(Social Sciences)