体育无形资产概念管窥

Concept, Characteristic and Classification of Sports Intangible Assets

体育产业正由有形资产的利用向无形资产的开发转化,体育无形资产日益凸现其在体育产业发展中的重要 地位.从无形资产的概念入手,探讨体育无形资产的概念、特征,以满足体育无形资产理论研究和实务工作的需要.

With the conversion of sports industry from making use of the tangible assets to exploiting the intangible assets,the sports intangible assets is increasingly appearing its important position in the development of sports industry. This article studies the concept and the characteristics of the sports intangible assets based on the intangible assets concept,in order to satisfy the demand to study the sports intangible assets theoretically and to work with the actual situation.