| （School of Accounting，Beijing Institute of Economy and Management，Beijing 100102，China) Abstract: The financial risks of Chinese professional football clubs are, on the one hand, originated from the influ-ence of such uncertain factors as external politics, law, economy, social culture and technology etc, and on the other hand, caused by such reasons as the over shareholding concentration of professional football clubs, imperfect inter-nal control system, mishandling of player transfer and teenager training policies, and unstable team competition performance etc. In the author’s opinion, funding risks and investment risks are the main financial risks of Chinese professional football clubs, can be prevented by the following measures: establish and perfect the internal control system; improve the response to the changing policies of the management level; cultivate football culture deliber-ately, increase revenue, and improve the revenue structure, etc.
Key words: professional sports；professional football club；financial risk |
