对“运动员无形资产与运动员人力资本”概念的辨析  

Analysis of the Two Concepts: Athletes' Intangible Assets and Athletes' Human Capital

作　　者：许延威[1] 马立坤[1] 刘波[1] 

机构地区：[1]辽宁师范大学体育学院,辽宁大连116029

出　　处：《西安体育学院学报》2014年第5期559-562,共4页Journal of Xi'an Physical Education University

基　　金：国家哲学社会科学基金项目(13BTY031)

摘　　要：以会计学、法学原理和我国现行法律规定为工具,对"运动员无形资产"与"运动员人力资本"这两个概念进行分析,指出其错误所在,建议使用运动员竞技能力的附加经济价值和运动员人格标识的商业价值来替代原有概念,并对运动员竞技能力的附加经济价值和运动员人格标识的商业价值的所有权与处置问题在法律层面上进行了有益的探讨。Based on accounting, nomology, and Chinese current laws and rules, this paper analyzes such two basic concepts as athletes＇ intangible assets and athletes＇ human capital. It is pointed out that there are mistakes of in the two concepts＇ ap- plication. Then, it gives the suggestion that they should be replaced by another two new concepts, respectively as additional economic value of athletes＇ competitive abilities and commercial value of athletes＇ personality. Finally, it discusses about the proprietary rights and the disposal of the two concepts in terms of law.

关 键 词：运动员无形资产 运动员人力资本 人格 人格权 

分 类 号：D912.16[政治法律—宪法学与行政法学]