大型体育场馆无形资产的开发讲解.PDFVIP

第15卷第10期 体 育 学 刊 Vol.15 No.10 2008 年 10 月 Journal of Physical Education O c t . 2 0 0 8 大型体育场馆无形资产的开发 于敬凤，曾庆肃10 （华中师范大学体育学院，湖北 武汉 430079 ） 摘 要：以南京市龙江体育馆冠名权的开发和江苏省五台山体育中心广告发布权的开发为案 例，就体育场馆的无形资产开发问题展开论证，提出了体育场馆无形资产开发的一般程序和开发 模式。在分析当前体育场馆无形资产开发中存在的主要问题的基础上提出：转变经营观念，出台 相应的场馆无形资产经营扶持政策；设置行业标准，将场馆无形资产管理推向法制化；无形资产 经营开发需要专业化管理；在具体的运作方式上走灵活之路。 关 键 词：体育产业；体育场馆；无形资产；南京市龙江体育馆；江苏省五台山体育中心 中图分类号：G818.2 ；G80-05 文献标识码：A 文章编号：1006-7116(2008)10-0047-04 Development of intangible assets of big sports venues YU Jing-feng ，ZENG Qing-su （School of Physical Education，Huazhong Normal University ，Wuhan 430079 ，China ） Abstract: By taking the development of the titling right of Longjiang Stadium of Nanjing and the development of the advertising right of Wutaishan Sports Center of Jiangsu as examples, the authors discussed the issue of the de- velopment of intangible assets of sports venues, and put forward general procedures and development modes for the development of intangible assets of sports venues. On the basis of analyzing major problems currently existing in the development of intangible assets of sports venues, the authors put forward the following solutions: change manage- ment conceptions and launch corresponding policies for supporting the management of intangible assets of sports venues; establish industrial standards to legalize the management of intangible assets of sports venues; implement professional management on the management and development of intangible assets; be flexible in specific operating modes. Key words: sports industry ； sports venue ；intangible asset