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| 体育赛事增加值的核算 |
| Accounting of Sport Event Added Value |
| Received:August 20, 2008 |
| DOI： |
| 中文关键词:体育 赛事 统计 增加值 |
| 英文关键词:sport event statistics added value |
| 基金项目:国家哲学社会科学基金资助项目（07BTY009）。 |
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| 中文摘要: |
| 体育赛事本身所具有的外部性以及公共产品的性质，直接影响了体育赛事统计中增加值核算方法的选择。根据该性质对体育赛事的统计单位进行归类，并提出增加值核算的两种方案以及对体育赛事统计的相关建议。 |
| 英文摘要: |
| The externals and the nature of public goods of sport events directly affect the selection of the added value accounting measures in sport event statistics. The article classifies the statistics units of sport events according to the nature. It puts forward two ways of added value accounting and the relative suggestions regarding sport event statistics. |
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