The Research On Development Of CUBA Intangible Assets

CUBA has come into being for about ten years,the number of which is increasing greatly year by year.According to statistical data,now there are about 1,000 colleges in China,which have more than ten million undergraduates and one million employees,as well as schoolfellows and students’ relatives,more than twenty million high school students dreaming to colleges,part of TV audiences with a base number as 1.3 billion people,all these people will make an amazing community and tremendous social impact.In 2006 the GDP of China reached RMB 21,087.1 billion,which is 57 times than the beginning of the reform and opening-up. However,sufficient audience demographic and strong economic fundamentals didn’t make the development and utilization of CUBA intangible assets form a good market.As a result,the positive development and improvement of CUBA intangible assets will greatly promote basketball industry as well as sports industry.In this paper,the existing problems of the CUBA intangible assets development are considered and the effective factors are analyzed according to literatures,interview records,and logical analysis.And we get the following conclusions:1 CUBA intangible assets does not have fixed form as the tangible assets in CUBA.However,it is also the result and crystal of labor,is economic assets which can bring economic benefits with its intangible assets value.2 As a part of intangible assets,CUBA intangible assets also have something in common on use value.It can achieve its value conversion via management as it is a kind of special merchandise.It is attached to CUBA League and can bring CUBA committee,participating colleges and sponsored enterprises tremendous profits to promote CUBA industrialization,which is also the economic base for healthy functioning of CUBA League. 3 CUBA has achieved some results more or less in the development of resource-based asset,knowledge-based asset,rights-based asset and management-based assets.At this stage,the development of CUBA intangible assets is with unique conditions that the successful experience of NCAA have laid great significance and guidance on it.4 There are still some problems in the development of CUBA intangible assets:sense of management is too weak;there are marks as "hold in one hand" in the management concepts,and CUBA has not been roughly put into the market economic system;developing degree is not enough; Management means is single;profits is little;related legal system is inadequate;sports professionals is not enough;etc.5 The development of CUBA intangible assets is still in its infancy stage.With the socio-economic development,it will bring enormous potential value.