摘要
运用文献资料研究法,本文对近年来我国学术界有关体育无形资产的现状及研究成果进行综述,将我国目前有关体育无形资产的研究分为基本范畴、经营开发、评估及会计核算、体育无形资产的保护、以及奥运会无形资产的研究五个方面,并指出每一方面研究成果的成就与不足;旨在为当前我国体育无形资产的良好发展提供建议和依据。
Using literature research method, we summarize the status and achievements of the academic circles in the sports intangible assets of our country in recent years. The present China sports in-tangible assets research is divided into five aspects: basic category, business development, evaluation and accounting of intangible assets, physical protection, and the Olympic Games intangible assets. We point out that every aspect of research achievements and shortcomings to provide advice and good basis for the current development of China’s sports intangible assets.
出处
《体育科学进展》
2017年第1期17-21,共5页
Advances in Physical Sciences
基金
甘肃省教育科学规划“十二五”课题,课题号:GS[2014]GHBZ023
甘肃民族师范学院2016年度校长科研基金项目,课题号:GSNUXM16-36。
