摘要
在借鉴商誉理论和商誉评估理论的基础上,结合我国市场经济条件下职业篮球市场的特点,探析我国CBA职业篮球俱乐部商誉的相关理论,建立我国CBA职业篮球俱乐部商誉价值评价指标体系,阐述该评价指标体系的定量化及应用,为我国CBA职业篮球俱乐部商誉价值的评价做好基础性的工作,同时为我国CBA职业篮球俱乐部商誉资产的开发与管理提供有益参考。
On the basis of a detailed study of the theory of goodwill and the assessment of goodwill, the authors combine the current characteristics of professional basketball market in the market-oriented economy of China, and strive to analysis the associated theory of the goodwill of CBA professional basketball clubs. Furthermore, the authors want to establish the evaluation index system for the CBA professional basketball club and explain the quantitative and application of this system, in order to lay a necessary basic foundation for evaluating the goodwill value of clubs and give some beneficial references on the development and management of the goodwill of professional basketball dubs.
出处
《沈阳体育学院学报》
北大核心
2009年第1期28-34,共7页
Journal of Shenyang Sport University
关键词
CBA
职业篮球俱乐部
商誉价值
评价指标体系
Chinese basketball association
professional basketball clubs
goodwill value
evaluation index system
