【正文】 ndards Board criteria for definition and recognition of assets. By adopting this approach, the paper aims to demonstrate the argument for the conceptualization as an accounting asset of the services provided by a football player on behalf of the club holding his registration, and to identify the legal and economic realities that differentiate football players from other human resources. The paper secondly considers capitalization of the intangible under different accounting models, examining the validity of the usual distinction between purchased and internally developed intangibles. The paper does not seek to provide a plete measurement model for accounting ine, rather concentrating on the capitalized valuation of the intangible in the balance sheet. Morrow (1995) identified and evaluated three valuation methodologies appropriate to the human resource of football players39。s estimate of the recoverable amount on the player, and in all but three cases is in excess of the original cost of acquisition. All players have been written down to the Chairman/Manager39。 從 1960 年以來(lái)，關(guān)于人力資源會(huì)計(jì)的研究爭(zhēng)論主要集中在兩點(diǎn)，首先人力資本能否準(zhǔn)確的計(jì)量并且作為會(huì)計(jì)資產(chǎn)處置，其次是如何采用適當(dāng)?shù)胤椒▽?duì)人力資本進(jìn)行估價(jià)。本文并非旨在提供一個(gè)完整的會(huì)計(jì)計(jì)量模型，而是提供一種無(wú)形資產(chǎn)的在資產(chǎn)負(fù)債表上估值計(jì)量的方法。000 163。一些球員仍然具有價(jià)值，但俱樂部一旦無(wú)法出售該球員，就不得不接受繼續(xù)付給球員高于其價(jià) 值的薪酬，在經(jīng)濟(jì)不景氣的時(shí)候俱樂部采用自由轉(zhuǎn)會(huì)這種手段來(lái)規(guī)避球員的這種交易風(fēng)險(xiǎn)。這個(gè)方法類似于赫斯曼（ 1964）提出的未來(lái)現(xiàn)金貼現(xiàn)調(diào)整的方法。由于運(yùn)動(dòng)員人力資本的本質(zhì)，其可變現(xiàn)價(jià)值在不斷地變化。獨(dú)立多重評(píng)估模型是由與球員相關(guān)的各種資源，信息所提供的價(jià)值來(lái)確定球員的價(jià)值，該模型是以 奧根 （ 1977）研究美國(guó)職業(yè)運(yùn)動(dòng)員價(jià)值計(jì)量的模型為基礎(chǔ)的。本文認(rèn)為這些要求中并沒有關(guān)于無(wú)形資產(chǎn)的要求。令人奇怪的是，在英國(guó)最為盛行的職業(yè)足球運(yùn)動(dòng)方面，運(yùn)動(dòng)員人力資本會(huì)計(jì)計(jì)量問題還沒有展開更加廣泛的研究。s cost of registration has been amortized over the period since he joined the club until the end of his existing contract, consistent with the regular review and revision of the useful life of assets as suggested in SSAP 12, paragraph 18 (ASC, 1987). The residual value has been estimated using the Union of European Football Associations coefficient factor formula by reference to a player39。 Stewart, 1986。 Moorhouse, 1992). Human resource accounting since the 196039。s earnings and a multiplier factor based on his age at the end of his contract (UEFA, 1992, Article 3), as used in practice by the clubs referred to above. As the exercise was carried out retrospectively a player39。在這方面當(dāng)代的研究已經(jīng)展開（例如 莫羅， 1992 年， 1995 年；德勤羅斯， 1992 年， 1993 年，1994 年），但更多的研究還是在以前的成果（多賓斯和特拉塞爾， 1975），一些提到足球俱樂部融資反面的問題（坦普爾， 1991），或者提到了一些更加專業(yè)的方面，例如，將俱樂部的球員交易政策作為一種資產(chǎn)投資或者交易市場(chǎng)的操作以及交 易對(duì)球員的影響（斯隆， 1969。這一方面的困難在于定義和確任，通常被采用的測(cè)試無(wú)形資產(chǎn)的要求和英國(guó)會(huì)計(jì)委員會(huì)的關(guān)于資產(chǎn)定義以及確認(rèn)的準(zhǔn)則相違背。 歷史成本法 三個(gè)蘇格蘭俱樂部，凱爾特人、赫斯和格拉斯哥流浪者俱樂部確定他們的球員的價(jià)值是通過俱樂部為球員注冊(cè)和轉(zhuǎn)會(huì)市場(chǎng)上的所花的費(fèi)用。因此，鑒于所有的球員可以在適當(dāng)?shù)膬r(jià)格變賣的這個(gè)理念，如果經(jīng)理以他的市場(chǎng)經(jīng)驗(yàn)認(rèn)為無(wú)法收回球員的賬面價(jià)值，那么在適當(dāng)?shù)貢r(shí)候會(huì)選擇交易掉球員。雖然這個(gè)方法是一個(gè)嘗試將未來(lái)收益貼現(xiàn)的方法， 但 這個(gè)系數(shù)卻還是能夠使我們?cè)谫Y產(chǎn)負(fù)債表上估計(jì)的價(jià)值有一定的可靠性。這樣做的一個(gè)解釋就是蘇格蘭俱樂部聯(lián)賽的一項(xiàng)規(guī)定，如果一個(gè)球員的合同到期，俱樂部所能做的是要么再提供一份相同規(guī)格的合同，要么選擇讓球員自由轉(zhuǎn)會(huì)。表一是此項(xiàng)研究所采用的相關(guān)信息： 表一， 歷史成本估值法 注冊(cè)成本 歐足聯(lián)每個(gè)因子的剩余價(jià)值 93 年攤銷 賬面凈值 記錄的可變現(xiàn)價(jià)值 年末資產(chǎn)負(fù)債表價(jià)值 163。 其次本文考慮了 無(wú)形資產(chǎn)在不同會(huì)計(jì)模式下的資本化，調(diào)查對(duì)比了內(nèi)部開發(fā)的無(wú)形資產(chǎn)與購(gòu)買的之間的差距。穆爾豪斯， 1992）。s residual value per the UEFA multiplier is in excess of the Chairman/Manager39。s registration has the rights to the services provided by that player. It is intuitively appealing to think of football players as assets: other than a club39。 been mentioned within a more general article concerning football finance (Temple, 1991) or been concerned with some specialized aspect of the subject, for example consideration of club39。000 1950 2624 88 1683 308 1375 In practice the cost of registration would be amortized over the length of a player39。職業(yè)運(yùn)動(dòng)員與其他雇傭者相比最大的不同是其他雇傭者可以準(zhǔn)確的用人力資本會(huì)計(jì)方法計(jì)