欧足联财政公平法案对中国职业足球俱乐部经营的启示

The Enlightenment of UEFA Financial Fair Play on the Management to the Chinese Football Club

以德豪会计师事务所2015年公布的曼城俱乐部年度审计报告为例,剖析欧足联财政公平法案对职业足球俱乐部运营的影响。认为:中国职业足球俱乐部目前存在过度依赖冠名企业、收入模式单一,引援转会费屡创新高,大部分俱乐部赤字化经营等问题。据此提出建议:借鉴欧洲强国职业足球经验,打造职业化俱乐部;增加"青训"投入,培养本土足球明星;加强联赛对职业足球俱乐部的财务监管与引导。

The study, based on the practical experience of UEFA Financial Fair Play, explores its impact on the management of professional football clubs in China, with the annual audit report on Manchester City Football Club, which was released by BDO in 2015 as an example. It holds that its development has such problems as the overdependence on the title enterprise, single revenue pattern, ever increasing transfer fee, deficit management in most clubs, etc. The suggestions are accordingly offered in this paper： to create professional clubs by drawing lessons from the experience of European professional football clubs; to enhance the youth players training construction so as to train local football stars; and to strengthen the league＇ s financial supervision and guidance of professional football clubs.