兰州财经大学学报 ›› 2022, Vol. 38 ›› Issue (1): 30-44.

• 会计与审计 • 上一篇    下一篇

中国体育无形资产价值评估研究热点与演进趋势


  

  1. 北京体育大学 体育商学院
  • 出版日期:2022-02-20 发布日期:2022-03-22
  • 基金资助:
    国家社会科学基金项目“中国体育企业竞争优势与竞争战略研究”(16BTY008);中央高校基本科研业务
    费专项资金资助课题“基于顾客价值理论的体育赛事业务流程优化研究”(2020018)

Hot Topics and Evolution of Research on Sports Intangible Assets Evaluation in China

  • Online:2022-02-20 Published:2022-03-22

摘要:

随着体育产业的发展和数字经济时代的到来,体育无形资产的价值在经济活动中的作用日益凸显。为厘清体育无形资产价值评估领域研究线索与研究动态,以新版中文社会科学引文索引(CSSCI)数据库和中文核心期刊数据库(1997—2021年)收入的140篇文献作为数据样本,利用CiteSpace科学文献可视化分析软件生成关键词共现、聚类、突现分析知识图谱,直观呈现并解读我国体育无形资产价值评估研究概貌。研究发现:我国从1997年开始关注体育无形资产,随后以体育无形资产价值评估为主题的相关研究数量逐渐增多;体育无形资产价值评估涉及多学科领域,目前我国体育无形资产价值评估的主要研究机构为国内的体育高校,高校与体育企业和其他领域研究机构之间的研究合作不够紧密;研究进程分为 4个阶段,其中冠名权、人力资本、商业价值、评估体系、体育赛事、新媒体等热点关键词相继出现;文献研究内容综合分析揭示出我国体育无形资产价值评估研究存在资产范围模糊、分类较混乱且不全面、评估专业性不强、缺乏实证研究等问题。最后,结合新时代背景,对未来体育无形资产价值确认和评估研究的发展,提供方向性的建议,以推动体育无形资产价值评估研究的进一步深入,为评估实践提供参考。

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Abstract:

With the development of the sports industry and the advent of the digital economy era,the value of sports intangible assets in economic activities has become increasingly prominent. To clarify the research context and trends in the sports intangible asset value assessment,this paper takes 140 works of literature collected from the new Chinese Social Science Citation Index(CSSCI)database and Chinese core journal database(1997—2021)as data samples and uses the CiteSpace scientific literature visualization analysis software to generate knowledge maps of keywords co-occurrence,keyword clustering,and keyword protrusion,visually presenting and interpreting the overview of research on the value assessment of sports intangible assets in China. The research found that first,China began to pay attention to sports intangible assets in 1997,and then the number of studies on sports intangible assets value evaluation has gradually increased. Second,sports intangible asset value evaluation involves multiple disciplines. At present,the main research institutions that conduct intangible asset value assessment in sports are sports universities,and the research cooperation among universities and sports enterprises and other research institutions are loose. Third,the research process is divided into 4 stages,in which hot keywords such as naming rights,human capital,commercial value,evaluation system,sports events,and new media appear one after another. Fourthly,the comprehensive analysis of the literature research content reveals that the research on the value of sports intangible assets has problems such as ambiguous asset scope,chaotic and incomplete classification,weak evaluation expertise,and lack of empirical research. Finally,combined with the background of the new era,this paper provides some directional suggestions for future research on sports intangible asset value recognition and evaluation,to promote the further in-depth study of sports intangible asset value evaluation and provide a reference for evaluation practice.

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