浅析体育赛事转播权价值评估  

A Brief Analysis on the Evaluation of the Broadcast Right of Sports Events

作　　者：陈汉明[1] 张赢 CHEN Hanming;ZHANG Ying(Capital University of Economics and Business,Beijing 100070)

机构地区：[1]首都经济贸易大学,北京100070

出　　处：《中国科技纵横》2023年第18期138-140,共3页China Science & Technology Overview

摘　　要：近年来,竞赛表演行业迅速发展,大量有资本和技术支撑的互联网平台纷纷竞购体育赛事的新媒体转播权,推动了体育赛事转播市场的发展。日益增加的体育赛事转播权交易行为,使得如何合理评估其价值成为体育行业以及评估行业共同的关注点。基于此,根据法律权属及分类对体育无形资产中赛事转播权的相关概念进行阐述,分析其价值评估所适用的方法,为体育赛事转播权价值评估的后续研究提供参考。In recent years,with the rapid development of competition performance industry,a large number of Internet platforms with capital and technology support bid for the new media broadcasting rights of sports events,which promotes the development of sports event broadcasting market.With the increasing broadcast rights trading behavior of sports events,how to reasonably evaluate its value has become the common concern of sports industry and evaluation industry.Based on legal ownership and classification,this paper expounds the concepts related to broadcast rights of sports intangible assets,and analyzes the methods applicable to its value evaluation,so as to provide reference for the follow-up research of the evaluation of broadcast rights of sports events.

关 键 词：体育赛事 转播权 价值评估 

分 类 号：F230[经济管理—会计学]