發(fā)布時間：2018-03-20 18:27

  本文選題：大型體育賽事　切入點：品牌公允價值　出處：《上海體育學院》2017年博士論文　論文類型：學位論文

【摘要】：自20世紀80年代開始,品牌價值受到越來越多研究機構和學者的關注。2013年相繼出臺的國際國內(nèi)品牌價值標準得到了國內(nèi)多個行業(yè)的積極響應,相比之下體育行業(yè)的反映卻顯得較為冷淡。不論是品牌價值本身的重要性,還是我國政府的政策要求及我國體育賽事的發(fā)展趨勢,我國大型體育賽事品牌價值評價都是一項值得進行研究的課題。然而現(xiàn)有的理論研究對中大型體育賽事品牌價值評價幾乎未有涉及,社會實踐則由于缺乏統(tǒng)一的評價標準,所得出的價值缺乏權威性。為彌補理論研究的不足,提升評價的權威性,突出我國大型體育賽事兼具商業(yè)性和社會性的特征,本研究采用人本主義的解釋范式,運用文獻資料法、演繹推理法、專家訪談法、實證分析法、層次分析法,沿著資產(chǎn)評價的總體方向?qū)ξ覈笮腕w育賽事品牌公允價值評價進行研究,得出以下結論:第一,我國大型體育賽事品牌價值定位是公允價值。我國大型體育賽事產(chǎn)出的商業(yè)價值和公益價值均要得到一般市場的認可,即得到公眾和資產(chǎn)評估領域的公認。第二,我國大型體育賽事品牌公允價值包含商業(yè)性價值和公益性價值。我國大型體育賽事來說,商業(yè)性價值和公益性價值不但同時產(chǎn)出,效益顯著。公益性價值是大型體育賽事存在的必要條件,并影響資產(chǎn)本身價值。我國大型體育賽事品牌公允價值包含商業(yè)性價值和公益性價值,在品牌價值計算中必須同時單獨進行核算。第三,現(xiàn)有品牌價值評價標準需要進行適用性解釋。現(xiàn)有與品牌價值評價直接相關的文件并不能完全直接適用于本研究,需要進行解釋。“資產(chǎn)”、“品牌價值”、“市場價值與非市場價值”等核心概念可在規(guī)則內(nèi)獲得解釋,解釋后的概念符合本研究中被評價品牌的特征。第四,品牌價值評價算法應采用資產(chǎn)化方向。由于社會化評價自身的缺陷,應按照資產(chǎn)化方向進行�，F(xiàn)有資產(chǎn)化算法中,多周期超額收益法只能評價純商業(yè)性品牌,但其在折現(xiàn)率的確定、品牌現(xiàn)金流確定的思路適用于本研究被評價品牌。第五,公益性價值和商業(yè)性價值加總可在規(guī)則外得到解釋。公益性價值和商業(yè)性價值的加總雖然超出了現(xiàn)有品牌價值評價標準的規(guī)則,但本研究通過社會學解釋的方法使得公益性價值和商業(yè)性價值的加總在規(guī)則外得到了解釋。第六,構建了擴展的多周期超額收益模型及參數(shù)依據(jù)。為評價我國大型體育賽事品牌公允價值,在對現(xiàn)有品牌價值評價標準進行解釋的基礎上,本研究構建了擴展的多周期超額收益模型,且實證研究證明該模型具有可操作性。
[Abstract]:Since 1980s, more and more research institutions and scholars have paid attention to brand value. In 2013, the international and domestic brand value standards have received positive responses from many industries in China. In contrast, the response from the sports industry is rather cold. Whether it is the importance of brand value itself, the policy requirements of our government and the development trend of sports events in our country, Brand value evaluation of large-scale sports events in China is a subject worth studying. However, the existing theoretical research on brand value evaluation of medium and large sports events has hardly been involved, and social practice is due to the lack of a unified evaluation standard. In order to make up for the lack of theoretical research, enhance the authority of evaluation and highlight the commercial and social characteristics of large-scale sports events in China, this study adopts the humanist interpretation paradigm. Using literature, deductive reasoning, expert interview, empirical analysis, analytic hierarchy process, along with the overall direction of asset evaluation, the fair value evaluation of the brand of large-scale sports events in China is studied, and the following conclusions are drawn: first, The commercial value and the public value of the output of the large-scale sports events in our country must be recognized by the general market, that is, by the public and the asset evaluation field. The fair value of the brand of large-scale sports events in China includes commercial value and public welfare value. In the case of large sports events in China, the commercial value and the public welfare value are not only produced at the same time. The value of public welfare is the necessary condition for the existence of large-scale sports events and affects the value of assets itself. The fair value of the brand of large-scale sports events in China includes commercial value and public welfare value. In the calculation of brand value, it is necessary to conduct separate accounting at the same time. Thirdly, the existing standards of brand value evaluation need to be explained for applicability. The existing documents directly related to brand value evaluation can not be fully applied to this study. Core concepts such as "assets", "brand value", "market value", "market value" and "non-market value" can be explained in the rules. The evaluation algorithm of brand value should adopt the direction of capitalization. Because of the defects of socialized evaluation, it should be carried out according to the direction of capitalization. In the present capitalization algorithm, the multi-period excess income method can only evaluate the pure commercial brand. However, the idea of determining the discount rate and the cash flow of the brand can be applied to the evaluation of the brand in this study. 5th, The sum of commonweal value and commercial value can be explained outside the rules. Although the sum of public welfare value and commercial value exceeds the rules of the existing brand value evaluation standard, But in this study, the sum of public welfare value and commercial value is explained by the method of sociological explanation. 6th, In order to evaluate the fair value of the brand of large-scale sports events in our country, the author explains the existing evaluation criteria of brand value on the basis of the construction of the extended multi-period excess income model and the basis of its parameters. In this study, an extended multi-period excess return model is constructed, and the empirical study proves that the model is operable.
【學位授予單位】：上海體育學院
【學位級別】：博士
【學位授予年份】：2017
【分類號】：G80-05

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本文編號：1640283