【摘要】：借助證券化融資理論對體育知識產(chǎn)權(quán)(IP)資產(chǎn)證券化進(jìn)行分析研究。通過對國際體育IP資產(chǎn)證券化的現(xiàn)狀與典型案例的解析,找出國際運(yùn)作經(jīng)驗(yàn),并結(jié)合國內(nèi)體育IP資產(chǎn)在體育產(chǎn)業(yè)發(fā)展中的實(shí)際情況,從而探尋我國體育IP資產(chǎn)證券化融資的中國發(fā)展策略。首先,在實(shí)施體育IP資產(chǎn)證券化初期,比較適用政府主導(dǎo)型的證券化融資模式,通過導(dǎo)向性政策建立高效、安全的體育IP資產(chǎn)證券化融資的市場體系及交易規(guī)則;其次,成立體育IP資產(chǎn)證券化融資的主管機(jī)構(gòu),完善相關(guān)的稅收制度與相關(guān)會計準(zhǔn)則,可以結(jié)合國情充分借鑒西方發(fā)達(dá)國家已經(jīng)建立比較完善的體育IP資產(chǎn)證券會計制度;再次,建立健全體育IP資產(chǎn)證券化融資的監(jiān)管制度,培育適合體育IP資產(chǎn)證券化融資的交易體系,完善信用評級與增級體系,以推動體育IP資產(chǎn)證券化產(chǎn)品結(jié)構(gòu)設(shè)計的多樣化;最后,拓寬投資者群體,允許體育IP資產(chǎn)證券化融資產(chǎn)品進(jìn)行質(zhì)押回購,允許投資者向銀行質(zhì)押資產(chǎn)支持受益憑證貸款,開掘體育IP資產(chǎn)證券化融資產(chǎn)品的價值,把體育IP資產(chǎn)證券化產(chǎn)品列入融資融券質(zhì)押擔(dān)保品名單,提高證券公司購買體育IP資產(chǎn)證券化融資產(chǎn)品的意愿。通過這些舉措,為我國體育IP資產(chǎn)證券化的進(jìn)行建立起良好的制度與機(jī)制支撐。
[Abstract]:By means of securitization financing theory, this paper analyzes and studies the (IP) asset securitization of sports intellectual property. By analyzing the current situation and typical cases of international sports IP asset securitization, this paper finds out the international operation experience, and combines the actual situation of domestic sports IP assets in the development of sports industry. In order to explore China's sports IP asset securitization financing strategy. First of all, in the initial stage of the implementation of sports IP asset securitization, it is more suitable for the government-led securitization financing mode, through guiding policies to establish an efficient and safe market system and trading rules of sports IP asset securitization financing; Secondly, the establishment of sports IP asset securitization financing authority, improve the relevant tax system and relevant accounting standards, can fully learn from the national conditions of western developed countries have established a relatively perfect accounting system of sports IP assets securities; Thirdly, we should establish and perfect the supervision system of sports IP asset securitization financing, cultivate the transaction system suitable for sports IP asset securitization financing, perfect credit rating and upgrade system, in order to promote the diversification of product structure design of sports IP asset securitization. Finally, we should broaden the group of investors, allow the financing products of sports IP assets securitization to carry out pledge repurchase, allow investors to lend to banks to pledge assets to support beneficiary certificates, and dig out the value of the financing products of sports IP assets securitization. In order to improve the willingness of securities companies to purchase the financing products of sports IP assets securitization, the securities companies should be included in the list of collateral products for securities financing. Through these measures, China's sports IP asset securitization to establish a good system and mechanism support.
【作者單位】： 中央財經(jīng)大學(xué)文化與傳媒學(xué)院;
【基金】：國家社科基金重大課題項(xiàng)目(14ZD04)
【分類號】：G80-05

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