我国高校体育无形资产开发现状的调查分析与对策研究

A Contrastive Analysis of the Exploitation of University Sports Intangible Assets

通过对不同高校体育无形资产的比较分析,发现目前我国高校体育无形资产开发中还存在一系列的问题:高校体育无形资产开发程度较低,开发内容比较少,主要停留在体育场馆租赁权方面,没有充分挖掘高校体育无形资产的内在潜力,开发赢利项目和数额较少,真正应该赢利的,一些重要项目没能显现出应有的能量;高校体育无形资产管理相对滞后;高校体育无形资产监督与评价体制形同虚设。影响我国高校体育无形资产开发的因素是多方面的,主要集中在:缺少专业化的管理人才、管理制度不健全、管理机制不完善、认识不足、法律法规不明确等等。

By analyzing the sports intangible assets in different universities, some problems were found concerning the exploitation of these assets. Most of these intangible assets are inadequately utilized and the potentials of these sports intangible assets have not been fully explored. Leasing out sports fields is still the main course of exploiting sports intangible assets. Some profitable projects have not been fully developed and the amount of profits is relatively low. The management of university sports intangible assets is also a problem found. Besides, the surveillance and assessment systems for these intangible assets are not functioning at all. The factors affecting the exploitation of university intangible assets are several-folded. They are, mainly, the shortage of specialized manager, the to-be-revised management system, the undeveloped understanding of this field, and the ambiguity of relative laws and regulations.