中国足协财务平衡政策的文本优化与实效保障

为了应对职业足球俱乐部严峻的财务危机,促进联赛的健康发展,中国足协于2018年底完成了财务平衡政策的最终出台,明确了俱乐部未来三年的财务约定指标。从法学、财务会计学、心理学等交叉学科视角,并结合欧洲足联财政公平政策启示的既有研究成果进行分析可以发现,本土的财务平衡政策在法治理念、财务制度、设计合理性三个维度上存在明显缺憾。基于财务平衡政策的实效保障需要,建议通过决策程序与内部结构法治化、财务制度严谨化、规则设计合理化三方面的尝试完善政策文本,同时,经由创新外部监管信息供给规则、落实涉税违法线索移交条款强化中国足协对于账外违规行为的监管能力。

Text Optimization and Effective Guarantee of Financial Balance Policy of Chinese Football Association

In order to cope with the severe financial crisis of professional football clubs and promote the healthy development of League matches,the Chinese Football Association completed the final introduction of the financial balance policy at the end of 2018,and defined the financial agreement indicators of the clubs for the next three years.From the interdisciplinary perspective of jurisprudence,financial accounting and psychology,combined with the existing research results on the inspiration from European Football Federation’s fiscal equity policy,we can find that the local financial balance policy has obvious deficiencies in three dimensions of legal concept,financial system and design rationality.Based on the need of ensuring the effectiveness of the financial balance policy,it is suggested that the policy text should be perfected through three aspects:the decision making process and the legalization of internal structure,the rigorous financial system and the rationalization of rule design.At the same time,the Chinese Football Association should strengthen the supervisory ability of off account violations by innovating the rules of information supply of external supervision and implementing the transfer clause of illegal tax related clues.