摘要
在体育进入经济领域并开始市场化探索之后,体育行为主体借助其自身资源优势尤其是具有竞争优势的无形资产完成了较高层次的商业运作,由此产生了十分可观的经济效益和社会效益。从这个角度讲,以资源开发为视角,对传统体育无形资产的使用和管理情况进行深入研究,借助审计监督等职能保证其合理开发,对促进我国传统体育事业的发展具有重要的现实意义。
In the field of sports into the economy and begin market exploration,sports behavior main body with its own resources advantage especially has the competitive advantage of intangible assets to complete the higher level of business operations,the resulting considerable economic benefit and social benefit.From this perspective,in the perspective of resources development,the traditional sports will be in-depth study of the use and management of intangible assets,with the aid of audit supervision and other functions to ensure the reasonable development,to promote the development of traditional sports in China has important practical significance.
出处
《河南社会科学》
CSSCI
北大核心
2018年第8期101-104,共4页
Henan Social Sciences
基金
四川省教育厅人文社会科学(休闲体育产业)重点研究基地--四川休闲体育产业发展研究中心课题(XXTYCY2015C07)
关键词
传统体育
无形资产
资产审计
资源开发
Traditional Sports
Intangible Assets
Asset Audit
Resource Development
