The Theory Research On The Goodwill Value Assessment Quotas System Of Cba Professional Basketball Clubs

Professional basketball club in the form of enterprise is the result of the development of China' s basketball sport.It's the economic entity with professional basketball civil right and liability,meanwhile,it's the basic business entity of the professional basketball market,and its management guiding ideology,management method and management standard directly concerns the prosperity of basketball market。Looking through recent years,the business behavior of buying and selling professional clubs become frequently,many clubs' owner has changed,it's an important work to assess the value of professional basketball club. Goodwill is an important part of professional basketball club's assets. As goodwill is invisible and indefinite,the assessment of goodwill is more difficult than that of other assets.It is a foundational job to establish assessing quota system that is used to assess the goodwill value. According to the theory of goodwill about CBA professional basketball clubs,it has great significance to establish a scientific,reasonable, objective and accurate assessing quota system of the goodwill value about Chinese basketball association professional basketball clubs.This paper takes assessing quotas system about Chinese basketball association professional basketball clubs as the research object. Through the application of several scientific methods such as reference retrieving,expert consulting,questionnaire investigation,hierarchy analytic approach,statistics and logical analysis etc,and by ways of arrangement and analysis to the goodwill.This paper probes the theory of the goodwill of CBA professional basketball clubs,and then constructs the assessing quota system of the goodwill value about CBA professional basketball clubs。The research conclusion of this article is as follows:1.The goodwill of Chinese basketball association professional basketball clubs.Through a long period of accumulation of operating experience,good social credit,excellent competition organization,and the attractive basketball competition,the CBA professional basketball clubs has gained higher profit-making ability.Exactly speaking, goodwill is the part of value of the intangible asset which will bring excess profit-making ability to the club.2.Except ordinary attributes,the goodwill of Chinese basketball association professional basketball clubs has two unique attributes-constructing its value formation course with the basketball competition for the nucleus,having more reliance on the organization of the CBA league professional basketball matches.3.The assessing quota system abut goodwill of Chinese basketball association professional basketball clubs is consist of three quotas of two grades and twenty-five quotas of three grades.It is suitable to assess the goodwill value of CBA professional basketball clubs through income current value method when ownership of real estate was transferred.