摘要
采用文献资料法和财务报表分析方法,以曼联俱乐部为例对英超职业足球俱乐部的财务报表进行了分析。研究表明:英超职业足球俱乐部的收入主要来自商业收入、转播收入和比赛日收入;其成本主要包括球员工资和球员无形资产摊销;英超职业足球俱乐部的盈利能力有限并且受制于其竞技成绩。在总资产中球员无形资产占比越来越高,俱乐部的短期偿债能力较好,长期偿债能力受球员无形资产会计确认的影响。由于职业足球俱乐部收入多是预收方式,其经营活动的现金流较为充足。投资活动和筹资活动的现金流取决于职业足球俱乐部在联赛成绩的定位。
The analysis of the financial statements of the Premier League professional football clubwas conducted using the method of documentation and analysis of financial statements with theManchester United Club as an example. Research shows that the income of the Premier Leagueprofessional football club mainly comes from commercial income, broadcast income, andcompetition day income. The cost mainly includes player's salary and amortization of player'sintangible assets. The Premier League professional football club has limited profitability and issubject to its athletic performance. The proportion of intangible assets of players in total assets isgetting higher and higher, the club’s short-term solvency is better, and long-term solvency is affectedby the accounting confirmation of players’ intangible assets. As professional football clubs earnmore income in advance, their cash flow from operating activities is more abundant. The cash flowof investment activities and financing activities depends on the positioning of professional footballclubs in league performance.
作者
刘福祥
LIU Fuxiang(Accounting School of Beijing Institute of Economics and Management,Beijing,100102,China.)
出处
《四川体育科学》
2018年第6期23-28,98,共7页
Sichuan Sports Science
关键词
职业足球
财务报表
财务分析
财务指标
Professional football
Financial statements
Financial analysis
Financial indicators