中国职业足球俱乐部财务风险及规避策略研究——从“天海破产退赛”论治  

Financial Risks and Avoiding Mechanism of Professional Football Clubs in China:Lessons from the Tianhai Bankruptcy and Withdrawal Case

作　　者：陈洪[1] 韩景旭 CHEN Hong;HAN Jingxu(Tianjin University of Sport,Tianjin 301617)

机构地区：[1]天津体育学院,天津301617

出　　处：《成都体育学院学报》2023年第6期109-115,共7页Journal of Chengdu Sport University

基　　金：国家社会科学基金项目“中国特色新型竞技体育举国体制研究”(22BTY077)。

摘　　要：天津天海足球俱乐部破产事件引起学界、业界高度关注。文章遵循案例研究的范式,以天津天海足球俱乐部破产为案例,对职业足球俱乐部的财务风险及其诱因进行分析。财务风险包括:俱乐部资金供应风险、俱乐部投资风险、俱乐部经营风险和不可抗力的突发性风险。诱因包括:俱乐部营收能力低下,资金投入渠道单一;管理主体越位,加剧俱乐部经营风险;非理性投资模式等。最后提出我国职业足球俱乐部财务风险规避策略:坚定实施俱乐部股权多元化改革,实现风险共担;鼓励俱乐部优化投资与经营结构,有效分散风险;构建职业足球俱乐部绩效评估体系,科学预测风险;探索建立救助机制,合理化解风险。The bankruptcy of Tianjin Tianhai Football Club has attracted a great deal of attention from the academia and the industry.The article makes a case study on the bankruptcy of Tianjin Tianhai Football Club,and points out the financial risks of professional football clubs and its causes.The financial risks include:club fund supply risk,club investment risk,club operation risk and force majeure risk.Causes include:low revenue capacity of clubs,single funding channel;management subject offside exacerbating clubs'operational risk;irrational investment mode.In view of these,the article puts forward some strategies for professional football clubs in China to avoid financial risks,which include:firmly implementing the reform of club equity diversification to realize risk sharing;encouraging clubs to optimize their investment and operation structure to effectively disperse risks;constructing the performance evaluation system of professional football clubs to scientifically predict risks;and exploring the establishment of a rescue mechanism to reasonably resolve risks.

关 键 词：职业足球俱乐部 财务风险 风险诱因 规避举措 

分 类 号：G80-052[文化科学—运动人体科学]