体育知识产权资产证券化的国际经验

发布时间：2018-12-16 16:51

【摘要】：借助证券化融资理论对体育知识产权(IP)资产证券化进行分析研究。通过对国际体育IP资产证券化的现状与典型案例的解析,找出国际运作经验,并结合国内体育IP资产在体育产业发展中的实际情况,从而探寻我国体育IP资产证券化融资的中国发展策略。首先,在实施体育IP资产证券化初期,比较适用政府主导型的证券化融资模式,通过导向性政策建立高效、安全的体育IP资产证券化融资的市场体系及交易规则;其次,成立体育IP资产证券化融资的主管机构,完善相关的税收制度与相关会计准则,可以结合国情充分借鉴西方发达国家已经建立比较完善的体育IP资产证券会计制度;再次,建立健全体育IP资产证券化融资的监管制度,培育适合体育IP资产证券化融资的交易体系,完善信用评级与增级体系,以推动体育IP资产证券化产品结构设计的多样化;最后,拓宽投资者群体,允许体育IP资产证券化融资产品进行质押回购,允许投资者向银行质押资产支持受益凭证贷款,开掘体育IP资产证券化融资产品的价值,把体育IP资产证券化产品列入融资融券质押担保品名单,提高证券公司购买体育IP资产证券化融资产品的意愿。通过这些举措,为我国体育IP资产证券化的进行建立起良好的制度与机制支撑。
[Abstract]:By means of securitization financing theory, this paper analyzes and studies the (IP) asset securitization of sports intellectual property. By analyzing the current situation and typical cases of international sports IP asset securitization, this paper finds out the international operation experience, and combines the actual situation of domestic sports IP assets in the development of sports industry. In order to explore China's sports IP asset securitization financing strategy. First of all, in the initial stage of the implementation of sports IP asset securitization, it is more suitable for the government-led securitization financing mode, through guiding policies to establish an efficient and safe market system and trading rules of sports IP asset securitization financing; Secondly, the establishment of sports IP asset securitization financing authority, improve the relevant tax system and relevant accounting standards, can fully learn from the national conditions of western developed countries have established a relatively perfect accounting system of sports IP assets securities; Thirdly, we should establish and perfect the supervision system of sports IP asset securitization financing, cultivate the transaction system suitable for sports IP asset securitization financing, perfect credit rating and upgrade system, in order to promote the diversification of product structure design of sports IP asset securitization. Finally, we should broaden the group of investors, allow the financing products of sports IP assets securitization to carry out pledge repurchase, allow investors to lend to banks to pledge assets to support beneficiary certificates, and dig out the value of the financing products of sports IP assets securitization. In order to improve the willingness of securities companies to purchase the financing products of sports IP assets securitization, the securities companies should be included in the list of collateral products for securities financing. Through these measures, China's sports IP asset securitization to establish a good system and mechanism support.
【作者单位】：中央财经大学文化与传媒学院;
【基金】：国家社科基金重大课题项目(14ZD04)
【分类号】：G80-05

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