杨献南，季树宇，林润杰，王煜恒，刘未艾
(北京师范大学 体育与运动学院，北京 100875)
摘 要：推进数字化转型，提升职业足球俱乐部企业韧性是促进职业体育高质量发展的重要举措和基本前提。以2000—2023年欧洲职业足球俱乐部财务报表、战略发展报告为数据源，搭建统计模型，探究数字化转型对俱乐部企业韧性的影响。研究认为：欧洲职业足球俱乐部实施数字化转型对其企业韧性具有显著且稳健的强效型促进作用，且在高营业成本率、低无形资产比率、融资约束较低条件下均呈现更强促进效力。不同资产周转率、ESG表现条件下数字化转型对俱乐部企业韧性均具有显著促进作用，但在低资产周转率、ESG表现较好条件下的促进效力更强。建议：明确数字化转型路径与内容取向，全面增强数字化转型对俱乐部企业韧性的提升效益；加强外部数字资源供给与内部数字化治理，夯实营业成本率、资产周转率、无形资产比率对俱乐部企业韧性的中介式促进作用；充分运用政策调控手段，强化融资约束、ESG表现对俱乐部企业韧性的功能性促进效应。
关 键 词：数字化转型；职业足球俱乐部；企业韧性；ESG表现；融资约束
中图分类号：G843 文献标志码：A 文章编号：1006-7116(2025)06-0040-10
Influence of digital transformation on the corporate resilience for professional football clubs
——Experience and evidence from the European professional football clubs
YANG Xiannan，JI Shuyu，LIN Runjie，WANG Yuheng，LIU Weiai
(School of Physical Education and Sports，Beijing Normal University，Beijing 100875，China)
Abstract: Promoting digital transformation and enhancing the corporate resilience of professional football clubs is an important measure and basic prerequisite for promoting the high-quality development of professional sports. Using financial statements and strategic development reports from European professional football clubs between 2000 and 2023 as data sources, a statistical model was constructed to investigate the impact of digital transformation on the corporate resilience for clubs. The study finds that the implementation of digital transformation by European professional football clubs has a significant and robustly strong promotional effect on their corporate resilience, and shows stronger promotional efficacy at high operating cost ratios, low intangible asset ratios, and lower financing constraints. Digital transformation is a significant contributor to club firm resilience across asset turnover and ESG performance conditions, but the contributory effectiveness seems stronger in low-asset turnover and better ESG performance conditions. It’s recommended that clarifying the path of digital transformation and content orientation, and comprehensively enhance its benefits on the resilience of club enterprises; strengthening the supply of external digital resources and internal digital governance, and consolidating the intermediary facilitation effect of the operating cost ratio, asset turnover ratio, and intangible asset ratio on the resilience of club enterprises; and making full use of the policy control means, intensifying functionally promoting effect of corporate resilience of clubs by financing constraints and ESG performance.
Keywords: digital transformation；professional football clubs；corporate resilience；ESG performance；financing constraints