The method of literature was used to analyze the concept, content and value of the exploitation of intangible assets of stadiums and gymnasiums for major sports competitions in our country. It summed up the six basic characteristic of infiniteness, correlation, attachment, relative independence, high investment, intercross, revealed the problems existing in the exploitation of stadium-gymnasium＇s intangible assets, which were mainly expressed in the following aspects： poor understanding of the nature of the exploitation of stadium-gyrrmasium＇...
