The sports associations gradually tend to be dissociated from this context of exception such as envisaged the law 1901... The evolution of the socio-economic context unit, processes of the scientific and technological innovation, as recurring problems, but which are with the base of the realization of any sporting performance, return the sporting actors towards the search for other sources of transverse financing. Such an evolution requires the control of the techniques of "management of human and financial resources" that the sporting mediums are still too often unaware of. And yet, the scientific heritage and the methodological tools making it possible to determine the multiple relations which underlie the rooting of a culture of company in the professional management of the sporting clubs are not rare any more... In these circumstances, this national forum on the sport has the advantage of offering a framework of flexible and holistic reflexion on the effects induced by a better approach of the rules governing the sporting company, than it is about social, tax or commercial right.