我国体育无形资产相关研究述评

The Review and Prospect of Sports Intangible Assets

近年来,十八届五中全会工作报告中对于发展体育产业的强调以及《关于加快发展体育产业促进体育消费的若干意见》等文件的出台,反映出国家发展体育产业的决心。体育产业的蓬勃发展,离不开对体育无形资产的管理和利用。大量学者就体育无形资产相关问题进行了探讨,本文从体育无形资产研究的发展变化趋势,概念内涵、外延的界定,以及无形资产的开发与保护这几个方面对国内已有相关文献进行梳理和评述,以期为后来研究者提供参考。

The rapid development of the sports industry depends on the management and use of sports intangible assets. A large number of scholars have discussed sports - related issues. This paper sorts out the relevant literature and reviewed and summarizes the concept, exten-sion of the definition, development and protection of intangible assets, to explore the intangi-ble assets development trends. We want to find out the future research prospects in order to provide a reference for the subsequent researchers.