数字化转型对职业足球俱乐部企业韧性的影响

——来自欧洲职业足球俱乐部的经验证据

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中图分类号：G843 文献标志码：A 文章编号：1006-7116（2025）06-0040-10

Abstract：Promoting digital transformation and enhancing the corporate resilience of professional football clubs is an important measure and basic prerequisite for promoting the high-quality development of professional sports. Using financial statements and strategic development reports from European professional fotballclubs between 2000 and 223 as data sources，a statistical model was constructedto investigate the impact ofdigital transformation onthecorporate resilience for clubs.The study finds thatthe implementation of digitaltransformationby European professional footballclubs hasasignificant and robustlystrong promotional effect on theircorporateresilience，and shows stronger promotional eficacy at high operating cost ratios，low intangible asset ratios，and lower financing constraints.Digital transformation is a significant contributor toclub firmresilience acrossasset turnover and ESG performance conditions，but the contributory effectiveness seems stronger in low-asset turnover and better ESG performance conditions. It’s recommended that clarifying the path of digital transformation and content orientation， and comprehensively enhance its benefits onthe resilience of club enterprises; strengthening the supply of external digital resourcesand internal digital governance，andconsolidating the intermediary facilitationeffectof the operating cost ratio，asset turnover ratio，and intangible asset ratioon the resilience ofclub enterprises;and making full use of the policy control means， intensifying functionally promoting efect of corporate resilience of clubs by financing constraints and ESG performance.

Keywords： digital transformation；profesional football clubs；corporate resilience；ESG performance；financing constraints

企业韧性是反映企业长期增长能力和对抗风险事件恢复能力的重要指标。（剩余16849字）