基于财务分析的中国职业足球俱乐部营利现状及对策研究

Research on the Profit Status of the Chinese Professional Football Clubs and the Countermeasures Based on Financial Analysis

DOI：

中文关键词:足球俱乐部财务分析营利现状

英文关键词:football club financial analysis profit status quo

基金项目:教育部新世纪人才计划支持项目（NCET-120875）

作者	单位
姬庆	华中师范大学体育学院
陈元欣	Central China Normal University
宋涛	Central China Normal University

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中文摘要:

以中国足协对7家中甲俱乐部和11家中超俱乐部2010年、2011年和2012年1-10月财务运营状况调查中的财务数据为依据，运用财务分析方法，对中国足球俱乐部的营利现状、财务结构、盈利能力进行分析。认为中国足球俱乐部作为独立的企业法人，不具备独立营利的能力。建议足球俱乐部应努力平衡三大收入来源，优化收支结构，增加营利点，加强无形资产评估，更加专业地运用各项政府政策、市场资源、社会力量，实现俱乐部盈利。

英文摘要:

On the basis of the financial data of 7 Chinese Division A League clubs and 11 Chinese Super League clubs in 2010, 2011 and from January to October in 2012 and using the method of financial analysis, the paper analyzes the profit status quo, financial structure and profitability of the Chinese football clubs. The result shows that as an independent enterprise legal person, a Chinese football club does not have independent profitability.The paper suggests that a football club should strive to balance the three income sources, optimize the balance of payments structure, increase profit and strengthen the intangible assets evaluation. It should use more professionally government policies, market resources and social forces to realize club profit.

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