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欧足联财政公平法案的解读
引用本文:徐铖.欧足联财政公平法案的解读[J].体育成人教育学刊,2014(4):1-7.
作者姓名:徐铖
作者单位:国家税务总局税务干部进修学院教研三部,江苏扬州225007
摘    要:欧足联的财政公平法案自出台以来就遭受了广泛的质疑和批评,很多人认为新法案会在以下三个方面损害足球运动:一是限制俱乐部利用可观的外来注资支付球员工资。二是限制球员转会市场的竞争行为,从而减少了买卖球员的利润。三是限制外来资本入主俱乐部会僵化俱乐部的强弱排位,使得"弱者恒弱,强者恒强"。从以上三点出发,探讨该法案的真正目的,并最终指出这些质疑实际上是毫无根据的。

关 键 词:欧洲足联  财政公平法案  软预算约束  道德风险  寻租行为  竞争平衡  “僵化”

Financial Fair Play Regulations of European Football League
XU Cheng.Financial Fair Play Regulations of European Football League[J].Journal of Sports Adult Education,2014(4):1-7.
Authors:XU Cheng
Institution:XU Cheng (3rd Dept. of Teaching and Research, Further Edueation Inst of National Tax Institute; Yangzhou, 225007, China)
Abstract:The Financial Fair Play Regulations newly released by UEFA have encountered stiff criticism. The concerns are that the new regulations may harm football in three different ways: By forgoing the potential benefits from substantial iniections of "external" money into payrolls, by restricting competition in the player market without at the same time achieving benefits from morebalanced competition, and by creating some sort of barrier to entry which could "ossify" the current hierarchy of clubs. The purpose of this paper is to take these concerns as a starting point for discussing the true objectives of the new regulations. As a by-product it will become obvious why and in which points the concerns are unfounded.
Keywords:Financial Fair Play Regulations  soft budget constraint  mortal hazard  rent--seeking  competitive balance  "ossification"
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