摘要
在中国足协强力推动“俱乐部名称非企业化变更”的背景下,我国职业足球俱乐部面临新的发展机遇与挑战,在此形势下研究欧洲职业体育足球俱乐部绩效评价体系对我国职业足球俱乐部发展具有重要域外借鉴价值。欧洲对职业足球俱乐部的绩效评估,主要概括为:关键绩效指标体系和平衡计分卡评估体系。其中,关键绩效指标体系,主要实行财务竞技指标模型、绩效循环模型等。Fornex绩效模型、平衡记分卡理论应用于足球俱乐部绩效评估中,体现出其多维度、平衡性、逻辑性等优势。最后,结合欧洲经验,针对我国职业足球俱乐部绩效评估提出相关重要镜鉴,包括:强化俱乐部绩效评价的历史性与现实性相结合;建立“共性+个性”的俱乐部绩效评价指标体系;加快推动第三方评估的实施;以绩效评估为抓手,推进我国职业足球俱乐部信息公开制度等。
Under the background of the name of football club de-enterprise promoted by China Football Association,the professional football clubs faced the new developmental opportunities and challenge.As an important birthplace of professional sports football clubs,Europe has a good governance order,and its performance evaluation system has important reference value for the development of professional football clubs in China.The performance evaluation system of professional football clubs in Europe includes key performance index system and balanced scorecard evaluation system.The key performance index system mainly includes financial competition index model,Fornex performance model and the balanced scorecard theory has been applied to the evaluation of football clubs and reflects its multi-dimensional,balanced and logical characteristics.Finally,the paper puts forward important enlightenment for the performance evaluation of professional football clubs in China,including strengthen the combination of historicity and reality of club performance evaluation,establish a club performance evaluation index system of“commonness+individuality”,accelerate the implementation of third-party assessment,carry out performance evaluation and promote the information disclosure system of professional football clubs in China,etc.
作者
陈洪
赵思琪
郭树红
韩景旭
CHEN Hong;ZHAO Siqi;GUO Shuhong;HAN Jingxu(Tianjin University of Sport,Tianjin 301617,China;People's Physical Culture Publishing House,Beijing 100061,China)
出处
《天津体育学院学报》
CAS
CSSCI
北大核心
2022年第4期425-431,共7页
Journal of Tianjin University of Sport
基金
国家社会科学基金重大项目(项目编号:19VXK10)。
关键词
职业体育
职业足球俱乐部
绩效评价
关键绩效指标
平衡计分卡
professional sports
professional football club
performance evaluation
key performance indicator
balanced scorecard
