足球俱乐部价值表现与实现方式
【摘要】随着我国足球职业化进程的延伸，以企业化形式出现的俱乐部，在发展过程中面临着市场多维因素的考验。俱乐部的商誉价值的科学评估成为俱乐部转让、并购及其发展过程中的一个重要环节。当前我国职业足球俱乐部资产经营管理混乱,普遍缺乏无形资产保护意识,俱乐部转让和出售过程中资产评估缺乏依据,处于无序状况,导致部分国有资产的严重流失。立足于在剖析“商誉”内涵、性质的前提下，结合我国足球市场环境的特点，采用结构性访谈法、问卷调查法、构建了我国职业足球俱乐部商誉价值评估指标体系，阐述了该指标体系的定量化及应用，为建立职业足球俱乐部商誉价值评估体系乃至对俱乐部的资产管理与评估提供参考。
【关键词】体育产业；产业化；财务分析；经营现状；商誉价值；营利现状；俱乐部机制；评估指标；比较与分析；资产评估
Football club value expression and implementation
Abstract：
With the professionalization of football，football clubs in the form of enterprises will face the test of market factors in the development． The scientific evaluation of goodwill value of the club has become an important part in the process of the transfer，acquisition and development of club． The research shows some problems exist in the professional soccer clubs of China,such as nonstandard management of assets.feeble protective consciousness of intangible assets etc.Assets valuation has not enough foundation in the process of transfer and sale of clubs, so that some government assets were lost.This research based on the analysis of the connotation of ” goodwill ” ，combined with thecharacteristics of football market environment in China，using the structured interview method，questionnaire survey method,has constructed the evaluation index system of professional football club goodwill，and explained the quantification and application of the index system，in order to establish the evaluation system of the professional football club ＇sgoodwill and the asset management and evaluation of the club．
Keywords：
Sports industry; industrialization; financial analysis; operation situation; goodwill value; profit status quo; club mechanism; evaluation index; comparison and analysis; asset assessment.
目 录
第 1 章引言……………………………………………………….1
1.1 问题的提出和选题的意义……………………………………1
1.2 研究方法、研究内容和论文结构 ………………………………2
第 2 章国内外足球俱乐部现状分析……………………………………..3
2.1 职业体育和职业足球俱乐部的概念…………………………….3
2.2 职业足球俱乐部经营的特点………………………………….4
2.3 国内职业足球俱乐部发展现状…………………………………5
2.4 国内职业足球俱乐部价值评估研究现状及成果…………………….9
第 3 章国内职业足球俱乐部价值评估因素分析和讨论……………………….9
3.1职业足球俱乐部价值评估的前提与假设…………………………..9
3.2国内职业足球俱乐部价值驱动因素分析和评估方法选择……………..11
3.3国内职业足球俱乐部价值各关键驱动因素分析评价…………………11
第 4 章结论和展望…………………………………………………18
4.1本文结论…………………………………………………18
4.2本文的不足和对未来研究的展望……………………………….19
参考文献…………………………………………………………19
