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

作　　者：周强[1] 夏正清[2] 霍玉娟[1] 

机构地区：[1]南昌大学体育系,江西南昌330031 [2]东华大学体育产业发展研究所,上海200262

出　　处：《沈阳体育学院学报》2016年第5期24-29,共6页Journal of Shenyang Sport University

基　　金：国家社科基金项目"我国‘互联网+’体育产业升级研究"(16BTY042)

摘　　要：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.

关 键 词：破产重整 公司治理 职业足球俱乐部 英格兰 

分 类 号：G80-053[文化科学—运动人体科学]