Research Of Human Resource Valuation Model In Soccer Clubs

In China, the professional soccer club is still at its infancy. Although ball players are the essential human resource in a soccer club, the club applies traditional accounting measures, rather than human resource accounting. The valuation of ball players is the basis of human resource accounting in soccer clubs. With the development of China soccer economy, and the professional soccer club system, more and more attention wall be paid to the research in this area. This dissertation is composed of five parts.In the first part, considering about the present condition of valuation for changing club membership in our country, I summarized the importance in researching for human resource valuation model in soccer clubs.In the second part, through the investigation of the present condition of valuation for changing club membership in Europe, I discussed the feasibility of applying the club's break-even point to value the price of ball players.In the third part, mainly through the comparison and analysis of soccer club in our country and foreign countries, I found the weakness in the valuation of human resource in Chinese soccer clubs. On the basis of this founding, I proposed two premises and four basic assumptions that are suitable for the valuation of human resource in soccer clubs.In the forth part, I proposed valuation measures and models that are suitable for soccer club human resource valuation.In the fifth part, a case in point using empirical analysis analyzed theoretically and practically the differences among the valuation of players and the causes of these differences.This dissertation discussed the various elements that influence the accounting for players' human resource value, using empirical analysis, statistic analysis, tabulation and mathematic model. The purpose of the dissertation is to discuss the valuation of human resource in soccer clubs, and establish the basis of valuation in human resource accounting.