中国职业足球俱乐部公司化无形资产界定研究

Definition of the Intangible Asset in the Corporation of Chinese Professional Soccer Clubs

应用文献资料、调查访谈、比较研究等方法 ,对我国职业足球俱乐部公司化中的无形资产界定进行了系统研究。结论 :应以现代公司制度的产权制度来塑造中国职业足球俱乐部 ,其中无形资产的界定是关键 ,要使职业足球俱乐部公司享有法人财产权 ,能够自负盈亏。

A systematical research on the definition of the intangible asset in the corporation of Chinese professional soccer clubs was made based on document study, questionnaire, interview and comparison. It is indicated that in China the professional soccer clubs should be established in accordance with the system of property rights of modern corporation, in which the definition of the intangible asset is the key. The soccer club corporation should enjoy the property rights of juridical person, assume sole responsibility for its profits or losses, and relay on its self development.