In order to explore the relationship between intangible assets and enterprise value of sports listed enterprises and build a multiple regression model, obtain the enterprise value of enterprise variables through parallel neural fuzzy network calculation, so as to verify the correlation between intangible value and enterprise value. With the development of economy, the intangibility of enterprises has been widely concerned. No matter what angle scholars study it from, our common concern is the research on the value of intangible assets and the definition of its existence. Taking sports listed companies as the research object, this study analyzes and discusses the correlation between intangible assets and enterprise value of sports listed companies by using the statistical analysis model algorithm based on deep learning and the method of constructing multiple regression model. The results show that intangible assets have a significant correlation with enterprise value, which is conducive for enterprises to promote the realization of enterprise value by improving intangible assets and provide favorable support for the sustainable development of the company.

Summary. With the support of national policies and the holding of the 2022 Beijing Winter Olympic Games, China’s sports market presents an unprecedented prosperity, but it also faces many challenges. The market environment in which the sports industry is located is full of uncertainty and complexity. Creative products, competitive sports enterprises, and clear business models are urgently needed. Research purpose. To explore the future development mode and the prospect of China’s sports undertakings and enterprises through the analysis and research on the competitive advantage of China’s sports industry. In this context, since 2016, this study has started with the micromarket players. Research methods. Using the case study method highly praised by the international economic management academic circles, combined with in-depth learning, this study has conducted a systematic and comprehensive study on a total of 50 Chinese sports enterprises by mining and analyzing the unstructured text, video, and other data obtained from public materials and interviews. This paper deeply analyzes the competitive strategy of China's sports enterprises, creates and maintains competitive advantages in the sports industry, and studies the model construction of case studies and analysis. Conclusion. The study found that the product and business model, the leadership of managers, the innovation ability of teams, and the external market environment are the core elements for sports enterprises to formulate competitive strategies and create and maintain competitive advantages. The organic combination of the four eventually forms a competitive advantage that is difficult to replicate and finally forms a value chain through the implementation of competitive strategies so as to realize the value promotion and sustainable development of enterprises.