Necessity and significance of constructing sports intangible assets value evaluation system

XIAO Shuhong1 ZHANG Jiachun1 HOU Yunyun1

(1.Sports Business School, Beijing Sport University, Beijing 100084)

【Abstract】 This paper comprehensively analyzes the difficulty in the development of China’s sports industry. With the policy of promoting the development of various sports industries, China’s sports industry has stepped into the golden decade of development, and its contribution to the national economy will be steadily enhanced. However, compared with developed countries like America and European countries, there still exist some problems in the sports industry in China, for example, small scale and unbalanced industrial structures are common to see. Many factors lead the sports industry to develop slowly in China. One of the core factors is that there lacks an assessment system for intangible sports assets, which makes a lot of value unable to be counted in the sports-industrial chain. Intangible sports assets are the core assets and significant resources for sports enterprises. However, there are certain characteristics of intangible sports assets, such as a large quantity, multiple forms, wide fluctuation in value, and difficulty of definition. Thus, lacking an assessment system for intangible sports assets leads to the bottleneck for the development of sports industry. The new social development environment and new technical conditions have put forward new topics for the high-quality development of sports industry, calling for the construction of intangible assets value evaluation system of sports industry. At the same time, the paper articulates that content construction is the core when sports industry develops; intangible assets are the core valuable assets for sports industry; integrated development is the market consensus; clearer criterion and measures should be designed for intangible sports assets. At last, this paper offers suggestions to build an evaluation system for intangible sports assets.

【Keywords】 China; sports industry; intangible sports assets; assessment system; build path;


【Funds】 National Philosophy and Social Sciences Foundation (16BTY008)

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(Translated by YAO Lan)







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This Article


CN: 11-3785/G8

Vol 42, No. 08, Pages 1-8

August 2019


Article Outline


  • 1 Research background
  • 2 Lack of intangible sports assets evaluation system has seriously influenced the high-quality development of sports industry
  • 3 Technological progress brings new challenges to the recognition and evaluation of intangible sports assets
  • 4 Research status and problems about the evaluation system of intangible sports assets
  • 5 Significance of constructing appraisal system in intangible sports assets
  • 6 How to construct the evaluation system of intangible sports assets
  • 7 Conclusion
  • References