【摘要】 乡村体育赛事经济价值的实现是体育助力乡村全面振兴的重要议题。通过扎根理论方法，以台盘村乡村篮球大赛(被称为“村BA”)为主案例，榕江县“村超”为辅助案例，对31位相关者进行了深度访谈，基于此探究乡村体育赛事经济价值实现的内在机制，并厘清了资源禀赋→价值创造→价值实现的链式转化结构。经分析发现，资源禀赋包括体育资源、文化资源和生态资源3个维度，价值创造机制涵盖价值认知、符号化、品牌化、产品化、服务化和资源整合6个方面，价值实现机制包括市场化运作、网络流量转化、产业融合、收益分配和价值增值5个环节，协同治理机制包括村民自治、基层政府组织引导、企业参与、社会力量协同和可持续发展5个环节，贯穿于整个价值转化过程并提供制度保障。从资源基础观角度将这一价值实现过程概念化为资源→资产→资本转化模型，揭示了乡村体育赛事通过异质性资源与基层政府的组织相结合实现了价值转化的内在逻辑，据此从4个方面提出实践路径。更多还原

【Abstract】 The economic value realization of rural sports events is an important topic in the role of sports in the comprehensive revitalization of rural areas. Using grounded theory, with the main case of “Village BA”in Taipan Village and auxiliary cases such as “Village Super League” in RongJiang County, in-depth interviews with 31 stakeholders were conducted to explore the intrinsic mechanisms of the economic value realization of rural sports events. A “resource endowment-value creation-value realization” chain transformation structure was constructed. The analysis revealed that resource endowment includes three dimensions: sports resources, cultural resources, and ecological resources. The value creation mechanism encompasses six aspects: value recognition, symbolization, branding, productization, service orientation, and resource integration. The value realization mechanism includes five stages: market operation, traffic conversion, industrial integration, and profit distribution and value enhancement. The collaborative governance mechanism encompasses five components: villager self-governance, local government services, enterprise participation,social forces coordination, and sustainable development. It runs through the entire value transformation process and provides institutional guarantees. Based on the Resource-Based View theory, the study conceptualizes this value realization process as a “resource-asset-capital” transformation model, revealing the internal logic of how rural sports events realize value transformation through the combination of heterogeneous resources and organizational capabilities. Based on this, practical pathways are proposed in four areas: identifying and activating resource endowments, collaboratively advancing value creation, leveraging the role of the masses, and focusing on sustainable development.更多还原