《欧洲足联俱乐部财政公平法案》的默顿功能分析及其对中国职业足球的启示

发布时间：2018-03-27 15:24

本文选题：《欧洲足联俱乐部财政公平法案》　切入点：默顿功能分析　出处：《体育科学》2017年12期

【摘要】：对《欧洲足联俱乐部财政公平法案》制定的缘由和历程、目标、审查时间和亏损限额、收入与支出的解释、赦免原则、处罚方式与奖励条款进行了梳理;以社会学家默顿的功能分析视角下,分析与评价了该法案颁布实施以来,财政层面、竞技层面和商业开发层面的显在正功能、潜在正功能、显在反功能和潜在反功能,并阐述了该法案对中国职业足球的启示。在俱乐部经营层面,财政和经营状况应更加公开透明,重视服务球迷、人文关怀与社会担当,自觉构建以俱乐部为主体的青训体系;在制定政策法规层面,需注意法规的严谨论证与推出时间的合理性,以保证竞赛水平和服务质量为政策制定的前提,引进第三方审计、细化收入支出类别,限制与奖励性条款并行,尊重和保护投资人的热情。
[Abstract]:The reasons and course of the formulation of the "European Football Association Club Fiscal Equity Act", the objectives, the review time and loss limits, the explanation of income and expenditure, the principle of pardon, the way of punishment and the terms of reward are combed in this paper. From the perspective of the sociologist Merton's functional analysis, this paper analyzes and evaluates the positive, potential, negative and potential functions of the financial, competitive and commercial development levels since the enactment and implementation of the Act. At the level of club management, the financial and business situation should be more open and transparent, attach importance to serving fans, humanistic care and social responsibility, consciously build a club as the main body of the youth training system; In formulating policies and regulations, we should pay attention to the strict demonstration of laws and regulations and the reasonableness of launch time, take the guarantee of competition level and service quality as the premise of policy formulation, introduce third-party auditing, and refine the income and expenditure categories. Restrictions go hand in hand with incentive provisions to respect and protect investor enthusiasm.
【作者单位】：北京师范大学体育与运动学院;
【分类号】：G843

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