作　　者： ;

机构地区： 华南师范大学

出　　处： 《体育与科学》 2019年第1期97-103,共7页

摘　　要： 通过对西班牙《贝克汉姆法案》的解析,探讨法案对西班牙职业足球带来的深刻影响及其深层原因,为我国政府对职业足球的治理提供理论参考。在对《贝克汉姆法案》产生背景、带来效果以及废除原因进行分析的基础上,对我国职业足球治理存在的问题进行分析,得出我国政府职业足球治理的启示:政府应该通过制定财税优惠政策对职业足球提供支持,职业足球财税优惠政策有利于满足人民美好生活需要和促进体育产业发展;政府通过税收政策、土地政策扶持职业足球有利于发挥政府职业足球政策研究和宏观指导的治理主体作用;足协限制俱乐部外援引进政策不符合职业足球发展规律,必要时政府可以通过修改《体育法》对足协的职能予以限制,给俱乐部更大的自主权;高水平外援引进政策只有与加强本国青训相结合,才能真正促进我国职业足球的发展;政府对职业足球的治理应遵循公平竞赛原则;建立我国职业足球俱乐部财政平衡制度。 Through analyzing the Spanish Beckham Law,explore the profound influence of the law to the Spanish football and its deep reason,provide theoretical reference to our government governing professional football.On the basis of the analysis of producing background,bring effect and abolishing reasons about the Beckham Law,analysis on the problems existing in the our professional football governing,draw enlightenment of Chinese government governing professional football:The government should support professional football by formulating fiscal and tax incentives,professional football taxation preferential policies are beneficial to meeting the needs of the people’s better life and promoting the development of the sports industry;the government’s supporting professional football through taxation policies and land policies is conducive to the government’s role of professional football policy research and macro-directed governance;the Football Association’s policy of restricting the foreign aid introducing does not conform to the law of professional football development,the government could restrict the functions of the Football Association by amending the Sports Law in necessary,give the club greater autonomy;the introducing high-level foreign aid policy only combine with strengthening native youth training could promote the development of our professional football;the government should follow the principle of fair play and establish the financial balance system of professional football clubs.

关 键 词： 西班牙 《贝克汉姆法案》 职业足球 财税优惠政策 治理

分 类 号： [D955.1;DD912.1]

领　　域： []