摘要
在市场经济条件下,体育产业由"以体为主,多种经营"的创收模式向"本体推进,全面发展"的方向发展,体育部门资产管理的方式必须根据社会主义市场经济的要求做出相应的调整,实现体育资产管理要由实物形态向价值形态管理转变。因此,对体育无形资产的本质、特点进行了研究。
In the shifting to marketing economy, sports industry have experienced from taking sports as main methods and managing by many kinds of types to promoting sports and develop in all-round way. The form of managing sports department must change from form of Physical Object to form of Value according to the demand of market economy. Therefore, it has theoretical and practical significance on research of the essence and traits of sports intangible assets.
出处
《成都体育学院学报》
CSSCI
北大核心
2003年第6期15-19,共5页
Journal of Chengdu Sport University
关键词
体育产业
无形资产
本质特点
sports industry
intangible assets
essence