Research On The Assessing Quota System About The Intangible Assets Of Chinese Professional Basketball Club

The professional basketball clubs are the most basic management substances of the professional basketball industry, and how its management guiding ideology, management method and management standard directly concerns whether or not making prosper of basketball market. Owing to the history causes and the influence of planned economy system for a long time of our country, management persons attach more importance to assessing of professional basketball clubs tangible assets and have neglected assessing of intangible capital and property. Along with the basketball market reformed, there is a lot of requirement to valuing intangible assets, because of a large number of businesses of intangible assets exchanging. It is most important to how to scientifically and just and reasonably carry on the invisible capital and property assessing in order to raise the invisible ceipital and property business rate, lo optimize the resource distribution and promote structure adjustment and guarantee various kind of property rights body legitimate rights and interests of the professional basketball club, to promote the formation and perfection of basketball market, to positively reclaim and participate international market competition.It is a foundational job to establish assessing quota system that is used to value intangible assets. Because the conception exists difference that people at home and abroad generally have to the intangible assets and the boundary of category of it, and the structure and property of intangible assets of different trades exist difference, therefore according to the characteristic of basketball sports market, it still has a certain real significance not only in theory but in practice to establish a scientific, accurate, objective and reliable assessing quota system about intangible assets of professional basketball club.This paper takes assessing quotas about intangible assets of the first A male basketball clubs and the first female basketball clubs of our country as the research object. Through the application of several scientific methods such as reference retrieving, expert consulting, hierarchy analytic approach, statistics and logical analysis and so on, by way of arrangement and analysis to the intangible assets, this paper confines the basic conception of sports intangible assets, probes the basic characteristic and then constructs that assessing quota system about the intangible assets of Chinese professional basketball clubs.The research conclusion of this article is as follows:Intangible assets is one kind of non-money resources used over a long period of time which certain main body possesses or controls, that canbe measured with money and bring management income during indefinite future and exists in certain peculiar rights and knowledge form without material object form.Sports intangible assets exists in the sports domain possessing the sports attribute, and is one kind of non-money resources used over a long period of time which certain main body possesses or controls, that can be measured with money and bring management income during indefinite future and exists in certain peculiar rights and knowledge form without material object form.Namely intangible assets of Chinese professional basketball clubs still has his unique basic attribute, that is, constructing his value formation course with the basketball competition for the nucleus, having more reliance on the support of Chinese basketball sports management center, connecting a high correlation with the competitive period of basketball and mainly consisting of the right type of intangible assets, except possesses the general property of intangible assets.Four quotas of two grades and 28 quotas of three grades form the assessing quota system about intangible assets of Chinese professional basketball clubs. It is suitable to assess the intangible assets of professional basketball club, which is made over as a whole and applicable to make use of the income current value method.