英格兰职业足球俱乐部破产重整中的公司治理

Corporate Governance in Bankruptcy Reorganization of England Professional Football Clubs

破产重整是建设百年俱乐部的有效手段。采用文献资料等方法,对英格兰职业足球俱乐部破产重整的特征、原因,公司治理的得失及启示进行了分析。结果表明英格兰足球俱乐部破产重整表现出了常态化和周期性的特征;俱乐部破产重整中的公司治理有利于提升联赛的商业价值,保护足球关系者的利益和传承地域足球文化,但也存在降级风险增大和欠税问题。指出我国要有效实施足球俱乐部破产重整就应该建立内部拯救程序,制定足球关系者规则,优化俱乐部债权人结构。

The bankruptcy reorganization is an effective way to build a century club. The characteristics and reasons of the bankruptcy reorganization of England professional football clubs are analyzed by means of literature data, and the gain and loss of corporate governance and its enlightenment are analyzed. The result shows that the bankruptcy reorganization of England football clubs assumes the features of stabilization and periodicity. Though the method of corporate governance is valid to enhance the commercial value of the league and protect the interests of the relationship and heritage of regional football culture ,but also increases the risks of tax arrears and degradation. It is pointed out that the effective implementation of the football clubs bankruptcy reorganization in China should establish the internal rescue procedure, and make the rules of the football clubs, and optimize the structure of the club＇ s creditors.