我国职业足球限薪的问题实质及对策分析

李伟 陆作生 吴义华

摘 要：基于我国职业足球发展中、远期的联赛图强目标，假设性提出限薪政策应解决的问题实质为“联赛图强的资金需求、俱乐部贫富不均”，并在对此进行论证的基础上提出“强平衡基金池”限薪对策，即允许赞助商对关联俱乐部的巨资资助，但也应兼顾对其他非关联俱乐部的经济扶持，以缩减俱乐部之间经济实力差距；明细收支账目的“相关性”，用来扼制赞助资金用于薪资花费的功利性，倡导梯队培养和俱乐部长期发展等有责任感的花费；取消企业冠名模式，充分调动各企业共同参股俱乐部的积极性，使俱乐部股东和资金来源多元化，为高薪引进外援募集更多的资金。

关 键 词：中国职业足球联赛；财政监管；竞争平衡；强平衡基金池

中图分类号：G843 文献标志码：A 文章编号：1006-7116（2018）06-0049-05

Abstract： Based on such a mid and long term objective of professional football development in China as making the league stronger， the authors hypothetically put forward that the nature of the issue that should be solved by the salary restriction policy is “fund demand for making the league stronger， imbalance between the rich clubs and the poor clubs”， and on the basis of its demonstration， the authors put forward the following salary restriction countermeasures - “balancing the fund pool by force”： allow sponsors huge fund sponsoring for associated clubs， but should concurrently give consideration to economic support for other unassociated clubs， so as to reduce the economic strength difference between the clubs； use the “correlation” of detailed income and expenditure accounts to restrain the utilitarianism of using sponsoring fund on salary expenditure， advocate such expenses with a sense of responsibility as echelon cultivation and long-term club development； cancel the enterprise naming mode， fully mobilize the initiative of the clubs jointly shared by various enterprises； make club shareholders and fund sources diversified， raise more fund for introducing foreign aids with a high salary.

Key words： China professional football league；financial supervision；competition balance；balance the fund pool by force

我國职业足球联赛在对俱乐部资金管理上存在不合理现象，但又无法找到行之有效的解决办法，直接影响联赛的健康发展和竞技水平的提高。如何解决这一问题，相关学者存在不同的观点。本研究通过分析我国职业足球联赛限薪政策的表象，发掘我国职业足球联赛限薪的问题实质，同时借鉴国外成功经验，提出更具效力的限薪对策。

1 限薪政策概述

我国足球职业化改革以来，联赛管理方颁布了以“限薪”为主题的一系列财政监管政策。如1996年限定球员月薪不超过1.2万元；1998年限定球员月薪1.2万元和球队单场赢球奖40万元；2000年限定球员月薪1.2万元、球队单场赢球奖40万元、转会费与薪水挂钩500万元；……