摘要
在当前全球化背景下,国际奥委会(International Olympic Committee,IOC)的财政健康状态对其自身的可持续发展能力及国际体育治理体系的稳定性具有深远影响。本文以非政府组织(Non-Governmental Organization,NGO)财务管理与筹款管理理论为框架,依据IOC发布的年度报告数据系统剖析了它的财务状况、潜在风险及风险管理策略。作为非政府组织,IOC的财务稳健性是建立在电视转播权、TOP计划、门票销售及特许经营等多元化收入来源之上的。然而,IOC财务管理也存在若干不足,如收入渠道相对集中、运营成本居高不下、公众信任度减弱及透明度缺失等问题。IOC需在财务管理领域实施战略性变革,以应对当前挑战:拓宽收入来源渠道,实现收入结构的多元化与优化;实施成本节约措施,有效降低运营成本;加强风险管理机制,提升财务韧性;同时,增强组织透明度与公众沟通,重塑并巩固公众信任基础,从而为IOC的可持续发展及国际体育治理的稳步发展贡献力量。
Against the backdrop of globalization nowadays,the financial health of the International Olympic Committee(IOC)exerts a profound influence on its own sustainable development capacity and the stability of the international sports governance system.This paper,taking the theories of financial management and fundraising management of non-governmental organizations(NGOs)as the framework and based on the data in annual reports released by the IOC,systematically dissects its financial situation,potential risks,and risk management strategies.As an NGO,the financial stability of the IOC is established on diversified revenue sources such as television broadcasting rights,the TOP program,ticket sales,and licensing.Nevertheless,there are several deficiencies in the IOC's financial management,such as relatively concentrated revenue channels,high operating costs,weakened public trust,and the lack of transparency.The IOC needs to implement strategic reforms in the field of financial management to confront the current challenges:broaden the revenue sources to realize the diversification and optimization of the revenue structure;carry out cost-saving measures to effectively reduce operating costs;strengthen the risk management mechanism to enhance financial resilience;simultaneously,enhance organizational transparency and public communication to re-establish and consolidate the public trust foundation,thereby contributing to the sustainable development of the IOC and the stable development of international sports governance.
作者
程闽华
王润斌
Cheng Minhua;Wang Runbin(Fujian Normal University,Fuzhou 350106,China)
出处
《体育科技文献通报》
2024年第12期239-243,共5页
Bulletin of Sport Science & Technology
基金
国际奥林匹克组织的治理变革与中国影响研究(项目编号:21BTY079)。
关键词
国际奥委会
财政收支
财务管理
风险管理
international olympic committee
financial revenue and expenditure
financial management
risk management
作者简介
第一作者:程闽华(2000-),男,江西黎川人,在读硕士研究生。研究方向:奥林匹克运动;通信作者:王润斌(1981-),男,河南信阳人,博士,教授。研究方向:奥林匹克运动、全球体育治理。
