| （北京经济管理职业学院 会计学院，北京 100102） 摘 要：中国职业足球俱乐部财务风险一方面源于外部政治、法律、经济、社会文化和技术等不确定因素的影响，另一方面是由于职业足球俱乐部股权过分集中、内部控制制度不健全、球员转会和青训政策处理不当以及球队竞技成绩不稳定等原因造成。研究认为：筹资风险和投资风险是中国职业足球俱乐部最主要的财务风险，可以通过分散职业足球俱乐部的股权集中度；建立和完善内部控制制度；提高应对管理层多变的政策水平；精心培育足球文化，提高营收水平和改善营收结构等措施加以防范。 |
LIU Fu-xiang
| （School of Accounting，Beijing Institute of Economy and Management，Beijing 100102，China) Abstract: The financial risks of Chinese professional football clubs are, on the one hand, originated from the influ-ence of such uncertain factors as external politics, law, economy, social culture and technology etc, and on the other hand, caused by such reasons as the over shareholding concentration of professional football clubs, imperfect inter-nal control system, mishandling of player transfer and teenager training policies, and unstable team competition performance etc. In the author’s opinion, funding risks and investment risks are the main financial risks of Chinese professional football clubs, can be prevented by the following measures: establish and perfect the internal control system; improve the response to the changing policies of the management level; cultivate football culture deliber-ately, increase revenue, and improve the revenue structure, etc. |
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