体育场馆资源无形资产的开发与管理研究  

Exploitation and Management of Intangible Assetsof Stadiums Resources

作　　者：孔庆波[1] 张玲燕[1] 熊禄全 KONG Qingbo ZHANG Lingyan XIONG Luquan(College of Physical Education, Chongqing University of Arts and Sciences, Chongqing 402160, China College of Physical Education, Guangxi Normal University, Guilin 541004, China)

机构地区：[1]重庆文理学院体育学院,重庆402160 [2]广西师范大学体育学院,广西桂林541004

出　　处：《西安体育学院学报》2017年第5期540-545,共6页Journal of Xi'an Physical Education University

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)

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。Stadiums resources as the service facility existing in society,contain huge intangible assets in addition to the physical asset itself. Intangible assets as the important component content of stadiums resource assets affects the overall value of sports stadium from all aspects. In order to exploring the intangible stadiums resources,to give full play of stadium resources function and promote sustainable development of sports venues,the paper,combining the content and features of stadiums intangible resources,using literature,logical reasoning and other research methods,make research of the intangible resources.The result shows that the location,environment,event hosting,scale,management philosophy are the important factors which can impact the exploitation of the regional distribution of stadiums resources. Basing on this,it is put forward of an effective path that can promote the exploitation and management of intangible assets for stadiums resources. It is to be included in the plan to promote the construction of laws and regulations to protect intangible assets,to establish the sound evaluation system of intangible assets,to pay attention to research of the combination of theory and practice by cultivating the management personnel with professional knowledge.

关 键 词：体育场馆资源 无形资产 潜在价值 影响因素 开发管理 

分 类 号：G80-053[文化科学—运动人体科学]