文|体育产业生态圈 董董
编辑|李禄源
bujiuqian,wuhandangdaimingchengwenhuatiyujituangufenyouxiangongsifabugonggao,chexiaotuishifengxianjingshibingjixushishiqitafengxianjingshi,agujianchengjiangcong「*stmingcheng」biangengwei「stmingcheng」。
zheiyiweizhe:zheijiagongsizanshituoliletuishifengxian,zaizhongzhengguilaihou,maichulexinfazhandezhongyaoyibu。
zheijiacengzaitiyuquanfengguangwuxiandegongsi,2016nianqianjiao「daobogufen」,2020niangaiming「dangdaiwenti」,dantiyuquanneiduitamenzuiweishuxidemingzi,haishiqizai2016zhi2020nianjianshiyongguodejiancheng——dangdaimingcheng。
zheisigezi,daibiaozhetacengjingdegaoguangshike,yemingkezhetadaijizhenggexingyedechenzhongjingshi。
从崩塌到重建
jinglile2019he2020niandedafukuisunhou,dangdaimingchengzai2021nianqidongdiyicizhongzu。
dangnian6yue,dangdaimingchengyuankonggugudongxinxinghanyijiqiyizhixingdongrendangdaijituan、tianfengruiyuanjiang1.94%degongsigufenzhuanrangjiguochuangziben,bingjiang25.45%debiaojuequanweituojiguochuangziben。zhici,guochuangzibenchengweikonggugudong,wuhanshiguoziweichengweishijikongzhiren。
suizhezheiyidongzuodeluodi,dangdaimingchengyekaishilezijiuzhilu。
xianshixiangkonggugudongjiekuan,2021nian9yuexiangguochuangzibenfenliangcidaikuan2.75yiyuan;suihoujianchitianfengzhengquan,bingweixinyingtiyuzhuzi,weichiqizhengchangyunying;tongshi,dangdaixiduiciqiantigongjidangdaimingchengdeguanlianfangjiekuanjiyuzhanqi。
ciwai,zaiguochuangzibenruzhuhou,dangdaimingchengqidonglefeigongkaifaxinggupiaoshixiang,jihuaxiangguochuangzibenfaxinggupiaolaiwanchengzuizhongshougou。
buguo,suizhedangdaimingchengyejiehua,guochuangzibendeshougouyiyuansuizhibianhua。
2022nian1yue29ri,zaidangdaimingchengfabu2021nianyejiyukuigonggaohou,guochuangzibenxuanbujiaohaishangshigongsiguanliquan。suihou,dangdaimingchengfeigongkaifaxinggupiaojihuazhongzhi,guochuangzibendanfangmianzhongzhiciqiandebiaojuequanweituo。
zheiyeyiweizhe,guochuangzibenhewuhanshiguoziweizuizhongfangqiledangdaimingcheng。
diyicizhongzuxuangaoshibai,dangdaimingchengdezhaiwuweijichedibaofa。
minyinzibenyindaikuanyuqiqisumingchengxianggang,qingqiuduiqijinxingqingpan;xijialianmengxiangxinyingkaimanyaoqiutiqianzhongzhihetong,bingsuopeijueweiyuejin;suihou,yazulianhexinyingkaimandehetongyetiqianzhongzhi——zhici,dangdaimingchengtiyuyewuyiranshizhixingbengpan。
jiazhiqitazhaiquanrendesusong,dangdaimingchengburupochanjingdi。2023nian1yue,wuhanzhongyuanjuedingduidangdaimingchengqidongyuzhongzhengchengxu,dangdaimingchengdiercizhongzuqidong。
suihou,xianggangtebiexingzhengqugaodengfayuancaidingmingchengxianggangjinruqingpanchengxu,xianggangpochanshujieguanmingchengxianggang,dangdaimingchengtiyuyewuzuiyouzhizichan——xinyingtiyubeiboli。
zhici,dangdaimingchengzaiwutiyuyewu。
2023nian8yue,hubeiliantouchengshiyunyingyouxiangongsi(liantouchengyun)、guohouzichanguanligufenyouxiangongsi、shenzhenshizhaoshangpinganzichanguanliyouxianzerengongsi、beijingjiuyintouzikonggugufenyouxiangongsizuchengdelianhetichengweidangdaimingchengzhongzutouziren。qizhong,liantouchengyunweichanyetouziren,qikonggugudongweihubeishenglianhefazhantouzijituanyouxiangongsi,shijikongzhirenweihubeishengguoziwei。
2023nian12yue,dangdaimingchengzhongzhengjihuashishi,liantouchengyunchiyouzhongzhenghoudangdaimingcheng20.00%degufen。zhici,gongsikonggugudongbiangengweiliantouchengyun,shikongrenbiangengweihubeishengguoziwei。
2023nian12yue27ri,wuhanzhongyuancaidingdangdaimingchengzhongzhengjihuazhixingwanbi。
当代明诚为什么会崩盘?
huitoulaikan,dangdaimingchengdebengpan,chuleyiqingduitiyusaishijubandeyingxiangzhiwai,zhuyaoyuanyinhaishiciqianshuniandejijinkuozhang。
2015nian2yue,dangshihaijiaodaobogufendedangdaimingchengtongguofaxinggufenjizhifuxianjinwanchengleduiqiangshichuanmeidezhongdazichanzhongzu,zhengshiqieruwenhuaxingye。cicijiaoyiduijiawei6.5yiyuan,xingchengle3.40yiyuandeshangyu。
「shangyu」zhideshishougouduijiachaoguoshougoubiaodejingzichangongyunjiazhijingedebufen,yejiushi「yijiabufen」,zaizichanfuzhaibiaozhongyifeiliudongzichanchengxian。
suihou,dangdaimingchengzai2016nianwanchengleduishuangrenjiantiyu、nice international sportsheborg.b.vdeshougou——shougoushuangrenjiantiyuyirancaiyongfaxinggufenjizhifuxianjindexingshi,jiaoyiduijiawei8.2yiyuan,xingchengle7.09yiyuandeshangyu;houliangzheyixianjinshougou,xingchenglechaoguo4yiyuandeshangyu。
weilewanchengshougouhebuchongyunyingzijin,dangdaimingcheng2016nianfaxinglemianzhi4yiyuandegongsizhaiquan,bingyinice international sportsheborg.b.vdeguquanweizhiya,qudenianlilvgaoda7%de2yiyuandaikuan。
dangnian,dangdaimingchengzichanfuzhailvyou25.19%tishengzhi31.00%。danzheibingmeiyoutuohuantamendejiaobu。
2018nian,dangdaimingchengwanchengduixinyingtiyudeshougou。zaizheichangshougouzhong,weilebikaizhengjianhuishenhe,tamenbuzaifaxinggupiao,ershicaiyongquanxianjinshougou,jiaoyiduijiawei5yimeiyuan,jinerxingchengle23.63yiyuandeshangyu。gengweilipudeshi,dangdaimingchengbingmeiyouduixinyingtiyujinxingyejiduidu。zheichangshougoudexianjinzhuyaolaiziyujuzhai。
2017he2018nian,dangdaimingchengzichanfuzhailvfenbiedadao46.43%he60.17%。
zaizheixieshougouhou,jiezhi2018niandi,dangdaimingchengjileideshangyuyijinggaoda36.15yiyuan,jileidezhangqijiekuanyou16.21yiyuan,zheiweiqizhihoudejuekuisunmaixialefubi。
2018niandi,dangdaimingchengjileideshangyuyichaoguo36yiyuan
gengzhongyaodeshi,weilechoujijiekuan,dangdaimingchengjiqizigongsijihujiangsuoyouzichandoujinxinglediyahezhiya,ruhanweitiyuzaijiandechangguan,xinyingkaiman、shuangrenjian、qiangshichuanmeideguquandengdeng。
2019nian,qiangshichuanmeiyingshouhejinglirunbaodie。2020nian,yiqingzhixia,dangdaimingchengyingshiyewuhetiyuyewujunchuxiandafuxiahua,dangniancaiwufeiyong(zhuyaoweilixifeiyong)gengshigaoda7.43yiyuan。zheirangdangdaimingchengjinbengdexianjinliunanyizhicheng,chengshoubuzhudedangdaixikaishixunzhaojiepanxia。
2021nianzhihou,dangdaimingchengkaishidaguimojitishangyujianzhi,dangnianjitile9.34yiyuandejianzhi,kuisunguimogaoda13.36yiyuan。suihou,dangdaimingchengxianhoushiquxijiaheyazulianbanquan,shangyujianzhiguimokuoda。tongshi,mingchengxianggangbeiqingpan,xinyingtiyudengzichandailaidejueshangyuquanbuzhuanweisunshi。
genbenshangkan,dangdaimingchengdebengpan,zhuyaolaiziyuxianjinshougoujianglizhangjixinyingtiyudezichan,congerdailailejigaofuzhaiheshangyu,zaiyiwaiqingkuangdeyinbaoxia,dangdaimingchengxunsuzibudizhai,zouxiangbengpan。
当代明诚带来的三点启示
dangdaimingchengdebengpan,zhengminglejijinkuozhangdeeguo,yeweitiyuxingyedailaileyixieqishi。
diyidianbianshi,tiyubanquanzhiyoudawanjiacaiwandezhuan。
yifangmian,youyuyouzhisaishiipdexique,tiyubanquanjinnianlaijiagechixutisheng,meinianshuyishenzhigengduodebanquanfeiyongyezhiyoujiadixionghoudetoubupingtaicainengchengshoudeqi;lingyifangmian,zaibanquanxingye,banquansuoyoufangjuyouzhudaodiwei,banquanchengbenjibenshuyugangxingzhifu,dagebifang,jiuxiang2020niandeyiqing,qiyebunenghuodeshouru,danyuzhixiangguandefeiyongquexuanhetongyuedingjinxingzhichu,zheiduiqiyedeyejibiaoxianjiangshijidadekaoyan。
zai2020nian,dangdaimingchengtiyubanquanyewuyingshouwei5.35yiyuan,tongbixiahua53.27%;chengbenwei6.88yiyuan,tongbijinjianshaole20.73%,chengxianchuyidingdegangxing。ruciyilai,tamendemaolilvbiaoxianwei-28.59%,jiao2019nianjianshaole52.79gebaifendian。
diergeqishishi,wentileiyewujuyougaodudebuquedingxing——zheiyidianqishiyizhiweirensuozhi,queyoububeizhongshi。
2018nianshitiyudanian,congshitiyuyingxiaodeshuangrenjianyingshouwei6.42yiyuan,jinglirunwei1.22yiyuan,tuotuodeyouzhizichan;dandaole2019nian,shuangrenjiantiyuyingshouruijianzhi1.55yiyuan,jinglirunjin1582.13wanyuan,shenzhiburuyejiduiduqiandeyejibiaoxian。
lingyigejiduananlichuxianzaiqiangshichuanmeishenshang。2019nian,qiangshichuanmeiyingshouhejinglirunbaodie,zhuyingyewushourucong2018niande10.83yiyuanxiajiangzhi2.06yiyuan,jinglirunyou1.43yiyuanjiangwei-6641.43wanyuan。dangdaimingchengbishijichudeshuofashiyingshixingyehuanjingbianhuasuozhi,danzheizhongyejideturanbianhua,wuyizhengmingleyingshi、naizhiwentiyewudegaodubuquedingxing。
disangeqishi,zeshiwentileizichancunzaiyidingbianxiannanti。
dangdaimingchengzichanfuzhailvyizhibusuangao,2018nianwei60%zuoyou。danqizichanjidayibufenweiyingshichuanmeidailaidecunhuohetiyubanquandailaidewuxingzichan,yijijueshangyu。qizhong,shangyuzaichushouzhiqianwufabianxian,yingshicunhuozhongzhanbijidadezaichanpinshenzhiwufazhiya,tiyubanquandebianxiangengshikunnanzhongzhong。
zaijinqihuifushangjiaosuoguanyu2023nianbaodewenxunhangonggaozhong,dangdaimingchengjilulezheimeyigehuijichacuo:
2021nian8yue,xinyingkaimanjiangxijia2021/2022saijifenxiaojibeijingxinaitiyuchuanmeikejiyouxiangongsi,dandangshishuangfangweiqianshuxiangguanhetong。yinci,zai2021niandubaogaozhong,dangdaimingchengjiyujinshenxingyuanze,anciqianhetongjiang2021nianduzheiyisaishixijiabanquandehetongshouruquerenwei2250wanouyuan(hetongzongjine4500wanouyuan)。
dandao2022nian8yue,dangdaimingchengshoudaoleshuangfangqiandingdexieyi,xieyixianshishouquanjinejinwei1500wanmeiyuan。anzhaozheiyixieyi,dangdaimingcheng2021nianduxijiabanquanshouruyingdiaozhengwei750wanmeiyuan。
genjuhuijishidebaogao,xinyingkaimanhexinaitiyuzhenduixijiabanquan,yikaishijishiyi1500wanmeiyuandejiagezaitanpan,yuanyinshixijialiansaiyinsaishizhiliang、qiuduiqiuxingshuliangjundafuxiajiangdaozhizhengtijiazhixiajiangmingxian。
danjiyushangyeshishi,xijiabanquanshourucong4500wanouyuanruijianzhi1500wanmeiyuan,tiyubanquanzichanzaijiduanqingkuangxiadebianxiannandukexiangerzhi。
有关西甲版权收入的会计差错
dangdaimingchengdefazhan,zaiguoneitiyuxingyedefazhanzhongliuxialezhongyaodehenji。erzaimaiguoledangdaimingchengzheizuokanzhihou,jinnianlaitiyuxingyedefazhanyebiandegengweilixing,tiyugongsimentongyanggengquwushi。
yigexingyebukenengshizhongquanyuanbaochizhengquediqianxing。zhiyaonenggouzongjiejingyanhejiaoxun,weilaitiyuxingyedefazhan,yiranzhideqidai。
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