First of all, the core of the in-depth investigation is to verify the situation of non-payment of wages in various salons. The so-called "salary and bonus confirmation form" is actually of little significance, for it is only a breeding ground for many fraudulent acts. In the course of detailed investigation, we only need to compare the filed contracts (non-filed contracts are not entitled to job security) and the salon's payroll accounts to get a clear picture of the situation of payroll and arrears of wages in each salon. As for bonus payments and arrears, it is not difficult to find out by auditing the flow of bonus payments and investigating the coaches, players and staff.
Looking ahead, the abolition of the "salary and bonus recognition form" is an inevitable trend. Frankly speaking, it has no value at the level of financial auditing, and is just an excuse for some people to shirk their responsibilities. What is really effective and easy to do is to audit the salon's salary and bonus streams at the middle and end of each season against the contracts on file, so as to get a true picture of the payroll.
On the basis of grasping the situation of salary arrears of various salons, the second stage of the investigation is to conduct an all-round audit of the financial situation of various salons, so as to gain a comprehensive insight into the assets, liabilities and profit-and-loss situation of various salons. The audits in this stage also need to comply with the provisions of the Salary Restriction Order: including the input ceiling, the salary ceiling for local players, the transfer fee and total salary ceiling for foreign aiders, and the bonus ceiling.
A key point in the audit was the parent company's debt relationship with the salon. Historically, many investors have injected funds into salons through loans, resulting in salons being burdened with huge debts, which is also an important factor in the difficulty of promoting share reform. Therefore, the CFA needs to draw a clear red line in terms of the debts and liabilities of salons, and any behavior that crosses this red line should be punished accordingly.
After completing the above two stages of screening, the third stage of screening is to fully understand the development plan and challenges faced by the salon, including but not limited to stock reform, government support, investor plans, etc. through exchanges and discussions with the salon's management, investors, local authorities, and local leaders in charge.
Only by conducting such a comprehensive mapping, the CFA can truly grasp the actual situation of China's professional league, thus providing a practical basis for sorting out wage arrears and promoting stock reform.
For the current Chinese soccer, getting by and covering up will only push Chinese soccer to a deeper bottom. In particular, the CFA, as the regulator of the professional league, has been focusing on the national team level in the past, which has led to a lot of problems in the professional league: mishandling of yellow card accumulation and suspension, and numerous irregularities, which makes people feel pessimistic about the development prospect of Chinese soccer. Therefore, the FA should now shift its focus from the national team to the league.
Looking to the future, the Football Association must take solving the problem of wage arrears as its core task. First of all, on the basis of mapping and investigation, a reasonable timetable for the rectification of wage arrears should be formulated, for example, new wage arrears are prohibited in the 2022 season in all salons, and in case of violation, they will face severe penalties such as penalty points, relegation or even revocation of registration; by the end of 2023, the rectification of wage arrears needs to be completed; at the beginning of the 2024 season, the Chinese professional league should be strictly managed in terms of access, and if there is any violation, it will be rigorously rectified and even at the expense of reduce the number of clubs. Of course, the rectification timetable of each saloon should be decided to be strict or relaxed according to the specific situation, but the time should not exceed three years.
Secondly, work on share reform, league protection and league operation should also be synchronized. The mapping exercise likewise provides a solid basis for the share reform, including whether or not to introduce relevant policies; as for league protection, the total abandonment of the league this year must be eliminated, and how can a healthy development be possible for a league that can be cut at will?
