我国中超联赛和 CBA 联赛“限薪令”的相继出台标志着我国职业体育改革又向前迈进了一步。 综合运用文献分析、历史研究和逻辑分析等方法，厘清我国职业体育“限薪令”的历史发展和面临的现实困 境，为“限薪令”的实施提供更为丰富的意见参考。我国职业体育“限薪令”首先面临制定过程中合法性缺失 的难题，特别是对球员劳动权和财产权的限制缺乏必要的法律依据，也存在着监管乏力的缺陷，特别是对 “阴阳合同”“隐形利益”的监管束手无策。“限薪令”要真正能够令行禁止，尚需进一步完善制度设计，具体来 说，首先要进行合法性修补，主要有两种路径可以选择：一是建立球员工会，构建集体议价制度，使“限薪令” 体现契约合意性；二是提高立法位阶，弥补“限薪令”的规范依据。其次要健全监管制度，完善条款设计，增 加球员“薪酬逐年增幅”和“反规避”条款，构建大数据的税务稽查为主，辅之以球员薪酬信息披露的监管 体系。

The successive issuance of“salary restriction order”in China’s Super League and CBA League indicates that the reform of professional sports in China has moved forward a step further. By using the methods of literature analysis，historical research and logical analysis，the historical develoment and dilemma of“salary restriction order”in China’s professional sports are clarified，so as to provide a richer reference for the better implementation of“salary restriction order”. In the process of formulation，the“salary restriction order”first faces the practical problem of lack of legitimacy，especially the lack of necessary legal basis for the restriction of the labor rights and property rights of athletes，and the lack of supervision，especially the inability to do anything about the supervision of“Yin-Yang contract”and“invisible interests”.In order to play its function，we need to further improve the system design.Specifically，first，we need to repair the legitimacy.There are two main ways to do so. One is to establish the athletes’union and build the collective bargaining system，so that the“salary restriction order”can reflect the contractual agreement.The other is to improve the legislative rank and make up for the normative basis of the“salary restriction order”.Secondly，we should improve the regulatory system，by improving the design of terms，adding clauses of“yearly salary increase”and“anti-circumvention”，and building a regulatory audit system of big data ，supplemented by the supervision system of players’salary information disclosure.

G80-05

国家社会科学基金重大项目:中华人民共和国体育法修改重大问题的法理学研究（18ZDA330）。