欧足联“收支平衡”财政监管措施分析及启示

The Analysis and Enlightenment of the Monitoring Process on Club's Finance with the Break-even Criterion of UEFA

"收支平衡"条款作为欧足联颁布的"财政公平政策"核心内容,生效于2013—2014赛季,并迅速引起全球业内人士关注。采用文献资料、逻辑分析等方法,结合欧洲职业足球经营特点,从经济学的视角分析这一财政监管措施效力和意义。新条款最为重要的效力在于:通过约束俱乐部的开支,制止了赛季末俱乐部亏损的可能性;限制了用于购买球员和支付高额薪资的外来资金注入,遏制了"甜爹"的不公平竞争现象;体现出欧足联所倡导的俱乐部自力更生管理理念。中超联赛严峻的财政状况可以借鉴国外同行有益经验,建议加强中超联赛的财政监管,强化中超俱乐部的盈利能力。毕竟盈利能力是职业体育的根本和归宿。

As the core content of the FFP, the break-even criterion officially started to be active for the season 2013/14, and then quickly attracted the attention of the global industry. Based on a review and analysis of academic literature, the paper combines with the contest logic of football competition, analyzing the effect and significance of the monitoring process on club＇s finance from the perspective of economics. The most important efficacy of the new rule is demonstrated as follow： It cancels the possibility for clubs to make losses at the end of each season by binding the club＇s expenses; It prevents a some- how unfair competition for so called ＂sugar-daddy＂ club owners to make money injections into the club as a mean to buy players and pay high wages ; It reflects the management concept of the self sustaining model clubs advocated by the UEFA. It is helpful to introspect the severe fiscal situation on the CSL and to learn from the experience of foreign counterparts It is sug- gested that we should strengthen the monitoring process on club＇s finance and the profitability of the CSL. After all, profit- ability is the essence of professional sports.