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体育场馆资源无形资产的开发与管理研究

发布时间:2018-09-12 11:33
【摘要】:体育场馆资源作为服务设施存在于社会之中,除了本身具有的实体资产外,背后还蕴含着巨大的无形资产。无形资产作为体育场馆资源资产的重要组成内容,从各方面影响着体育场馆整体价值的大小。为探索体育场馆资源的无形资产,发挥体育场馆资源的最大功能,促进体育场馆资源的可持续发展,从探索体育场馆资源的无形资产角度出发,运用文献资料、逻辑推理等研究方法,结合体育场馆资源无形资产内容与特征,认为体育场馆资源的区域布局位置、场馆环境、赛事举办、规模与管理理念等是影响其无形资产开发的重要因素。立足当前体育场馆资源无形资产管理存在的问题,提出推动无形资产保护的法律法规建设、建立健全无形资产的评估体系、重视理论与实践的结合研究、培养具有专业知识的管理人才是促进体育场馆资源无形资产开发与管理的有效路径。
[Abstract]:As service facilities, stadiums and gymnasiums exist in the society. Besides their own physical assets, there are also huge intangible assets behind them. As an important component of stadiums resource assets, intangible assets affect the whole value of stadiums and gymnasiums. In order to explore the intangible assets of stadiums and stadiums, give play to the greatest function of stadiums and stadiums, and promote the sustainable development of stadiums and stadiums, from the angle of exploring the intangible assets of stadiums and stadiums, the paper applies the literature. Logical reasoning and other research methods, combined with the content and characteristics of intangible assets of stadiums and gymnasiums, it is considered that the regional layout of stadiums and stadiums, the environment of stadiums and the holding of sports events, Scale and management idea are the important factors that affect the development of intangible assets. Based on the problems existing in the management of intangible assets of stadiums and gymnasiums, this paper puts forward the following points: to promote the construction of laws and regulations for the protection of intangible assets, to establish and improve the evaluation system of intangible assets, and to attach importance to the combination of theory and practice. Cultivating management talents with professional knowledge is an effective way to promote the development and management of intangible assets of stadiums and gymnasiums.
【作者单位】: 重庆文理学院体育学院;广西师范大学体育学院;
【基金】:国家社会科学基金项目(14BTY014) 重庆市教委高校人文社会科学研究项目(16SKGH165)
【分类号】:G818

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1 曲艺,李景莉;体育潜在价值在素质教育中的运用[J];上海体育学院学报;2001年S1期



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