摘要
基于职业足球俱乐部财政状况,欧洲足球协会联盟在2011年实施了财政公平法案,两个最基本核心要求是俱乐部无逾期应付款和收支平衡。经过这几年的实践,俱乐部的过度投资行为和运动员的薪资泡沫得到一定抑制。中国足球协会超级联赛也存在财政不公平问题,过度投资已显示出深层次市场风险,借鉴欧洲足球协会联盟经验,中国足球协会超级联赛应正视俱乐部财政亏损状况,通过财政平衡与竞争平衡以及相应配套制度的改革进行有效规制。
UEFA implemented financial fair play based on the financial situation of professional football clubs in 2011.There are two basic core requirements：No overdue payables and breakeven rule.After years of practice,the club＇s over-investment and the player＇s salary foam has been suppressed.Chinese Football Association Super League exist serious financial problems,over-investment behavior has showed deep market risk,the league management should learn the useful experience from financial fair play,and regulate irrational investment behavior of CSL through competitive balance,financial balance and reform of supporting system.
出处
《体育科学》
CSSCI
北大核心
2016年第7期24-31,共8页
China Sport Science
基金
国家社会科学基金项目(14BTY026)
