体育无形资产评估体系研究  

Research on Assessment System of Sports Intangible Assets in China

作　　者：李军[1] 邵雪梅[2] 邵淑月[3] 

机构地区：[1]天津体育学院学报编辑部 [2]天津体育学院体育健康教育系 [3]天津体育学院社会科学与外语教学部,天津300381

出　　处：《西安体育学院学报》2004年第4期1-5,共5页Journal of Xi'an Physical Education University

基　　金：国家体育总局体育社会科学;软科学研究课题(项目编号:450SS02057)

摘　　要：通过文献法对我国体育无形资产的评估体系进行了研究,提出并分析了体育无形资产评估中的主体、客体、职能、遵循的标准、法定程序和评估方法等6大要素,探讨了体育无形资产评估中的重置成本、收益额、机会成本、最低收益额、技术成分率、经济寿命、折现率、损耗率等指标和参数,并从申请立项、资产清查、评定估算、验证确认等4个方面论述了体育无形资产评估的工作程序。By the method of literature the authors studied the assessment system of sports intangible assets in China, and put forward and analyzed six essential factors such as main body, object,function,standard,legal procedure,assessment methods,and made an inquiry into some indexes existig in the sports intangible assets assessment as follow the replacement cost,profit sum of money,chance cost,the lowest profit,the rate of technology composition,economic life, convert into cash the rate, exhaust the rate.Addition ally,the work procedure of sports intangible assets assessment was discussed from four aspects of applying for items,assets check,assessing and evaluating,verifying and affirming.

关 键 词：体育无形资产 评估体系 工作程序 法定程序 重置成本 收益额 机会成本 技术成分率 

分 类 号：G80-05[文化科学—运动人体科学]