如今的国际足球市场飞速发展，不仅国内转会市场有更活跃的操作，球员在国际间的转会也越来越频繁。各国各联赛转会市场上球员人力资源的转会不仅是体育新闻媒体关注的焦点，更是俱乐部的财务人员和相关政策制定者需要认真研究的课题。健全、完善的球员人力资源会计处理制度是保证职业足球俱乐部持续健康经营的基础，同时能够保证转会市场的正常稳定运作，有利于俱乐部的股东和决策者做出有利于俱乐部发展的合理决策，有利于我国足球产业的发展壮大，更有利于我国足球运动员整体水平和实力的提升。 本文致力于研究在转会制度下，中外职业足球俱乐部对其所拥有的球员人力资源在会计上是如何确认、计量和披露的。本文将逻辑分析、文献研究、案例分析和比较研究四种研究方法相结合进行研究分析。对球员人力资源的基本问题、国内外的转会制度、国内外球员人力资源会计处理制度等相关概念进行简单的概述；之后以国内外知名职业足球俱乐部为例，通过对比其对所拥有的球员人力资源的会计处理现状及财政情况等，找出国内球员人力资源会计处理的问题并进行分析，最后对我国职业足球俱乐部人力资源会计制度和会计处理方式提出相关的意见和建议。 和国外相比，我国足球的会计制度和职业足球俱乐部对球员人力资源的会计处理还存在会计制度不合理、摊销处理不合理以及会计处理制度无法满足新的变化这三类问题。 在对比及逻辑分析的基础上，本文对这三类问题提出了一些建议。首先中国足协需要尽快组织相关部门和人员结合实际情况和实务处理经验，修订新的适合中国足球市场同时和国际足球市场接轨的足球会计制度。同时要保证足协和俱乐部的公开透明，要鼓励、甚至强制俱乐部公开每年的财务报告。 其次，相比与现在采用的匀速直线摊销法，本文认为使用加速摊销法来对球员人力资源无形资产进行摊销更为合理，更能契合球员人力资源为足球俱乐部创造价值的实际情况。 最后更是要做到防患于未然，建立起一个全方位、多层次的监管体系，这样才能保证足球市场健康、稳定发展。

Nowadays, with the rapid development of the international football market, not only the domestic transfer market has more active operation, but also the international transfer of players has become more and more frequent. The transfer of players' human resources in professional football clubs is not only a popular topic among football fans, but also a topic that needs to be studied seriously by financial staff and relevant policy makers. Players, perfect the human resource accounting system is the basis of ensuring the sustained health management of the professional football club, can ensure the normal and stable operation of the market at the same time, the club's shareholders and decision makers to make reasonable decision, conducive to the development of the club is beneficial to the development of football industry in China, more conducive to China's overall level football player and strength of ascension. This paper mainly studies how Chinese and foreign professional football clubs confirm, measure and disclose players' human resources in accounting. This paper combines literature research, case study and logical analysis. Firstly, the basic problems of players' human resources, the domestic and foreign transfer system, the accounting treatment system of players' human resources at home and abroad and other related concepts are briefly summarized. After in domestic and foreign well-known professional soccer club, for example, by comparing its players to have the accounting of human resources status and financial situation, etc., to find domestic players, analyses problems of human resource accounting and finally to our country professional soccer club human resource accounting system and accounting handling relevant opinions and Suggestions are put forward. Compared with foreign countries, China's football accounting policies and professional football clubs' accounting treatment of players' human resources still have three problems: unreasonable accounting system, unreasonable amortization treatment and accounting treatment system can not meet the new needs. On the basis of comparison and logical analysis, this paper puts forward some Suggestions for these three problems. First of all, the Chinese football association needs to organize relevant departments and personnel to revise the new football accounting system that is suitable for the Chinese football market and the international football market at the same time according to the actual situation and practical experience. At the same time, the football association and the club should be guaranteed to be open and transparent, and the annual financial reports should be encouraged or even forced to be made public. Secondly, compared with the current uniform straight line amortization method, this paper believes that it is more reasonable to use the accelerated amortization method to amortize the intangible assets of players' human resources, which can better fit the actual situation that players' human resources create value for football clubs. Finally, it is necessary to nip in the bud and establish a comprehensive and multi-level regulatory system, so as to ensure the healthy and stable development of the football market.