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Sports intangible assets have no physical form and can be controlled by the sponsor, organizer, and participant of the sports activities, with playing a part in operation of sports industry and bringing economic profits. Under that background of sustainable development of economy proposed in the third plenary session, this paper, by research methods including documentary and logic analysis, based on the classification of sports tangible assets, conducts further research on the value of intangible assets in the tangible assets, analyzes systematically the difficulties in the development and utilization of these intangible assets, and puts forward corresponding development path, which is of great significance to promote the sustainable development of sports intangible assets in China.

Development and Utilization of Sports Intangible Assets in China under Sustainable Development Perspective