【摘要】 随着我国足球职业化进程的延伸,以企业化形式出现的俱乐部,在发展过程中将面临着市场多维因素的考验。俱乐部的商誉价值的科学评估成为俱乐部转让、并购及其发展过程中的一个重要环节。立足于在剖析"商誉"内涵、性质的前提下,结合我国足球市场环境的特点,采用结构性访谈法、问卷调查法、层次分析法(AHP)构建了我国职业足球俱乐部商誉价值评估指标体系,阐述了该指标体系的定量化及应用,为建立职业足球俱乐部商誉价值评估体系乃至对俱乐部的资产管理与评估提供参考。更多还原

【Abstract】 With the professionalization of football,football clubs in the form of enterprises will face the test of market factors in the development. The scientific evaluation of goodwill value of the club has become an important part in the process of the transfer,acquisition and development of club.This research based on the analysis of the connotation of " goodwill ", combined with the characteristics of football market environment in China,using the structured interview method,questionnaire survey method and analytic hierarchy process( AHP),has constructed the evaluation index system of professional football club goodwill,and explained the quantification and application of the index system,in order to establish the evaluation system of the professional football club ’s goodwill and the asset management and evaluation of the club.更多还原