| 中国职业足球俱乐部公司化无形资产界定研究 |
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| 引用本文： | 戴晨. 中国职业足球俱乐部公司化无形资产界定研究[J]. 体育科学, 2001, 21(4): 35-37 |
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| 作者姓名： | 戴晨 |
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| 作者单位： | 中体产业股份有限公司中国体育网, |
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| 摘 要： | 采用文献资料、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、自我发展。
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| 关 键 词： | 中国 职业足球俱乐部 公司化 体育经济学 无形资产界定 运动员人力资本 运动场土地使用权 足球比赛电视转播权 |
| 文章编号： | 1000-677(2001)04-0035-03 |
| 修稿时间： | 2001-02-16 |
Definition of the Intangible Asset in the Corporation of Chinese Professional Soccer Clubs |
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| DAI Chen. Definition of the Intangible Asset in the Corporation of Chinese Professional Soccer Clubs[J]. China Sport Science, 2001, 21(4): 35-37 |
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| Authors: | DAI Chen |
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| Abstract: | 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. |
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| Keywords: | economy real estate personnel soccer club professionalism |
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