我国职业足球俱乐部资产构成与资产评估的研究

The Research on Valuation and Composition of Assets of Professional Soccer Clubs of China

当前我国职业足球俱乐部资产经营管理混乱,普遍缺乏无形资产保护意识,俱乐部转让和出售过程中资产评估缺乏依据,处于无序状况,导致部分国有资产的严重流失。本文通过问卷调查、专家咨询以及多间职业足球俱乐部评估,初步归纳出由有形资产和无形资产构成的我国职业足球俱乐部资产体系,并根据我国职业俱乐部的资产特点,确定职业俱乐部整体资产和单一资产评估方法。

The research shows some problems exist in the professional soccer clubs of China, such as nonstandard management of assets, feeble1 protective consciousness of intangible assets etc. Assets valuation has not enough fundation in the process of transfer and sale of clubs, so that some government assets were lost. The research develops a system of clubs' assets consisted of tangible and intangible assets by questionnaire, expertise and assets valuation of some clubs. The paper makes methods to value the whole and single assets of clubs according to assets character of professional clubs of China.