以会计学、法学原理和我国现行法律规定为工具,对“运动员无形资产”与“运动员人力资本”这两个概念进行分析,指出其错误所在,建议使用运动员竞技能力的附加经济价值和运动员人格标识的商业价值来替代原有概念,并对运动员竞技能力的附加经济价值和运动员人格标识的商业价值的所有权与处置问题在法律层面上进行了有益的探讨。 This paper analyzes the two concepts of “intangible assets of athletes” and “human capital of athletes” based on the principles of accounting, law and the current laws and regulations of our country, points out the mistakes of the two concepts and suggests the additional economy of athlete’s athletic ability Value and the personality of athletes to replace the original concept of commercial value, and athletes competitive additional economic value and the athlete’s personality value of the commercial value of ownership and disposal issues in the legal aspects of a useful discussion.