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体育无形资产评估是对体育无形资产的价值进行评价、判断和估计,其目的是为了计量和体现体育无形资产的价值,保护体育无形资产所有者和经营者、使用者的合法权益,从而有效地利用体育无形资产。本文对无形资产评估时应遵循的程序、运用的评估方法及分类进行研究和探讨。
The evaluation of sports intangible assets is to evaluate, judge and estimate the value of sports intangible assets. The purpose of sports intangible assets is to measure and reflect the value of sports intangible assets and to protect the legitimate rights and interests of owners and operators of sports intangible assets and users. Use sports intangible assets. This article studies and discusses the procedures to be followed in the evaluation of intangible assets, the evaluation methods and classification used.