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| 《欧足联财政可持续性规则》述评及对中国足球俱乐部财务控制的启示 |
| The Review of UEFA Club Licensing and Financial Sustainability Regulations and It's Implications for the Financial Control of the Chinese Football Club |
| Received:January 14, 2025 |
| DOI：10.12064/ssr.2025011401 |
| 中文关键词:《欧足联财政可持续性规则》 《欧足联财政公平规则》 足球俱乐部 财务控制 |
| 英文关键词:UEFA Licensing and Financial Sustainability Regulations UEFA Club Licensing and Financial Fair Play Regulations football club financial control |
| 基金项目:国家社会科学基金一般项目（21BTY058） |
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| 中文摘要: |
| 《欧足联财政公平规则》（FFP规则）一方面改善了欧洲足球俱乐部的财务危机，另一方面存在监管机构的处罚决定不相称、俱乐部规避处罚及扩大贫富差距等问题。欧足联于2022年对其进行修订，发布新的《欧足联财政可持续性规则》（FSR规则）。运用文献资料法、案例分析法和比较分析法对FSR规则进行分析，发现其首次引入球队成本要求、上调监管可接受偏差和强化处罚措施。针对中国足球俱乐部财务控制目前存在的规则简单、收支不平衡以及独立监管机构缺失等问题，提出应借鉴FSR规则的经验，更新现有财务控制规则，通过优化收支结构、建立财务监管委员会等方式加强俱乐部的财务控制，以期扭转我国足球俱乐部的亏损局面，最终达到财务健康的状态。 |
| 英文摘要: |
| While the UEFA Club Licensing and Financial Fair Play Regulations has ameliorated the financial crisis of European football clubs, UEFA faces issues such as disproportionate penalties imposed by regulatory bodies, clubs evading punishment, and widening the wealth gap. In 2022, UEFA revised it and issued the UEFA Club Licensing Financial Sustainability Regulations(FSR regulations). The comprehensive use of literature review, case study and comparative analysis methods to analyze the FSR Regulations reveals that its main improvements lie in the introduction of team cost requirements for the first time, the upward adjustment of regulatory acceptable deviations and the strengthening of penalties. Aiming at the problems of simple rules, unbalanced income and expenditure, and the lack of independent regulators in the financial control of Chinese football clubs, the study proposes that we should learn from the experience of UEFA in amending the rules, update the existing rules of financial control, and strengthen the financial control of clubs by optimizing the structure of income and expenditure and establishing a financial supervision committee, with a view to gradually reversing the situation of losses of China's football clubs and ultimately achieving a financially healthy state. |
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