财务管理制度情况:点球规则

足球规则 ----- 罚球点球

罚球点球应从罚球点上踢出，必须明确主罚队员。踢球时除主罚队员和对方守门员外，其他队员均应在该罚球区外及比赛场内，并至少距罚球点9．15米处。对方守门员在球被踢出前，必须站在两门柱间的球门线上（两脚不得移动）。主罚队员必须将球向前踢出；在其他队员踢或触及前不得再次触球。当球滚动至球的圆周距离时，比赛即为恢复。罚球点球可直接射门得分。当比赛进行中执行罚球点球，以及在上半场准全场比赛终了而延长时间执行或重踢罚球点球时，如踢出的球触及任何一个门柱或两个门柱；或触及横木；或触及守门员；或连续触及门柱、横木或守门员而进入球门，只要没有犯规现象发生，均应判为胜一球。
罚则：对违反本章任何规定者，应作如下处理：

a.如守方队员犯规，则球未罚中应重罚。

b.如踢罚球点球队员以外的攻方队员犯规，则球罚中无效，应重罚。

c.如踢罚球点球队员在比赛恢复后犯规，则应由对方队员在犯规地点根据第十三章的具体情况踢间接任意球。

足球规则 ----- 罚球点球

罚球点球应从罚球点上踢出，必须明确主罚队员。踢球时除主罚队员和对方守门员外，其他队员均应在该罚球区外及比赛场内，并至少距罚球点9．15米处。对方守门员在球被踢出前，必须站在两门柱间的球门线上（两脚不得移动）。主罚队员必须将球向前踢出；在其他队员踢或触及前不得再次触球。当球滚动至球的圆周距离时，比赛即为恢复。罚球点球可直接射门得分。当比赛进行中执行罚球点球，以及在上半场准全场比赛终了而延长时间执行或重踢罚球点球时，如踢出的球触及任何一个门柱或两个门柱；或触及横木；或触及守门员；或连续触及门柱、横木或守门员而进入球门，只要没有犯规现象发生，均应判为胜一球。
罚则：对违反本章任何规定者，应作如下处理：

a.如守方队员犯规，则球未罚中应重罚。

b.如踢罚球点球队员以外的攻方队员犯规，则球罚中无效，应重罚。

c.如踢罚球点球队员在比赛恢复后犯规，则应由对方队员在犯规地点根据第十三章的具体情况踢间接任意球

足球规则 ----- 罚球点球

罚球点球应从罚球点上踢出，必须明确主罚队员。踢球时除主罚队员和对方守门员外，其他队员均应在该罚球区外及比赛场内，并至少距罚球点9．15米处。对方守门员在球被踢出前，必须站在两门柱间的球门线上（两脚不得移动）。主罚队员必须将球向前踢出；在其他队员踢或触及前不得再次触球。当球滚动至球的圆周距离时，比赛即为恢复。罚球点球可直接射门得分。当比赛进行中执行罚球点球，以及在上半场准全场比赛终了而延长时间执行或重踢罚球点球时，如踢出的球触及任何一个门柱或两个门柱；或触及横木；或触及守门员；或连续触及门柱、横木或守门员而进入球门，只要没有犯规现象发生，均应判为胜一球。
罚则：对违反本章任何规定者，应作如下处理：

a.如守方队员犯规，则球未罚中应重罚。

b.如踢罚球点球队员以外的攻方队员犯规，则球罚中无效，应重罚。

c.如踢罚球点球队员在比赛恢复后犯规，则应由对方队员在犯规地点根据第十三章的具体情况踢间接任意球。

足球规则 ----- 罚球点球

罚球点球应从罚球点上踢出，必须明确主罚队员。踢球时除主罚队员和对方守门员外，其他队员均应在该罚球区外及比赛场内，并至少距罚球点9．15米处。对方守门员在球被踢出前，必须站在两门柱间的球门线上（两脚不得移动）。主罚队员必须将球向前踢出；在其他队员踢或触及前不得再次触球。当球滚动至球的圆周距离时，比赛即为恢复。罚球点球可直接射门得分。当比赛进行中执行罚球点球，以及在上半场准全场比赛终了而延长时间执行或重踢罚球点球时，如踢出的球触及任何一个门柱或两个门柱；或触及横木；或触及守门员；或连续触及门柱、横木或守门员而进入球门，只要没有犯规现象发生，均应判为胜一球。
罚则：对违反本章任何规定者，应作如下处理：

a.如守方队员犯规，则球未罚中应重罚。

b.如踢罚球点球队员以外的攻方队员犯规，则球罚中无效，应重罚。

c.如踢罚球点球队员在比赛恢复后犯规，则应由对方队员在犯规地点根据第十三章的具体情况踢间接任意球。

罚球点球应从罚球点上踢出，必须明确主罚队员。踢球时除主罚队员和对方守门员外，其他队员均应在该罚球区外及比赛场内，并至少距罚球点9．15米处。对方守门员在球被踢出前，必须站在两门柱间的球门线上（两脚不得移动）。主罚队员必须将球向前踢出；在其他队员踢或触及前不得再次触球。当球滚动至球的圆周距离时，比赛即为恢复。罚球点球可直接射门得分。当比赛进行中执行罚球点球，以及在上半场准全场比赛终了而延长时间执行或重踢罚球点球时，如踢出的球触及任何一个门柱或两个门柱；或触及横木；或触及守门员；或连续触及门柱、横木或守门员而进入球门，只要没有犯规现象发生，均应判为胜一球。
罚则：对违反本章任何规定者，应作如下处理：

a.如守方队员犯规，则球未罚中应重罚。

b.如踢罚球点球队员以外的攻方队员犯规，则球罚中无效，应重罚。

c.如踢罚球点球队员在比赛恢复后犯规，则应由对方队员在犯规地点根据第十三章的具体情况踢间接任意球。

英文版

Law 14 - The Penalty Kick

A penalty kick is awarded against a team which commits one of the ten offences for which a direct free-kick is awarded, inside its own penalty area and while the ball is in play.

* A goal may be scored directly from a penalty kick.

* Additional time is allowed for a penalty kick to be taken at the end of each half or at the end of periods of extra time.

Position of the ball and the players

The ball:

is placed on the penalty mark

The player taking the penalty kick:

is properly identified

The defending goalkeeper:

remains on his goalline, facing the kicker, between the goalposts until the ball has been kicked

The players other than the kicker are located:

inside the field of play

outside the penalty area

behind the penalty mark

at least 9.15m from the penalty mark

The referee:

does not signal for a penalty kick to be taken until the players have taken up position in accordance with the Law

decides when a penalty kick has been completed

Procedure:

the player taking the penalty kicks the ball forward

he does not play the ball a second time until it has touched another player

the ball is in play when it is kicked and moves forward

When a penalty kick is taken during the normal course of play, or time has been extended at half-time or full time to allow a penalty kick to be taken or retaken, a goal is awarded if, before passing between the goalposts and under the crossbar:

the ball touches either or both of the goalposts and/or the crossbar, and/or the goalkeeper

Infringements/Sanctions:

If the referee gives the signal for a penalty kick to be taken and, before the ball is in play, one of the following situations occurs:

The player taking the penalty kick infringes the Laws of the Game:

the referee allows the kick to proceed

if the ball enters the goal, the kick is retaken

if the ball does not enter the goal, the kick is not retaken

The goalkeeper infringes the Laws of the Game:

the referee allows the kick to proceed

if the ball enters the goal, a goal is awarded

if the ball does not enter the goal, the kick is retaken

A team-mate of the player taking the kick enters the penalty area or moves in front of or within 9.5m of the penalty mark:

the referee allows the kick to proceed

if the ball enters the goal, the kick is retaken

if the ball does not enter the goal, the kick is not retaken

A team-mate of the goalkeeper enters the penalty area or moves in front of or within 9.15m of the penalty mark:

the referee allows the kick to proceed

if the ball enters the goal, a goal is awarded

if the ball does not enter the goal, the kick is retaken

A player of both the defending team and the attacking team infringe the Laws of the Game:

the kick is retaken

If, after the penalty kick has been taken:

The kicker touches the ball a second time (except with his hands) before it has touched another player:

an indirect free-kick is awarded to the opposing team, the kick to be taken from the place where the infringement occurred

The kicker deliberately handles the ball before it has touched another player:

a direct free-kick is awarded to the opposing team, the kick to be taken from the place where the infringement occurred

The ball is touched by an outside agent as it moves forward:

the kick is retaken

The ball rebounds into the field of play from the goalkeeper, the crossbar or the goalposts, and is then touched by an outside agent:

the referee stops play

play is restarted with a dropped ball at the place where it touched the outside agent

守门员在球被踢出前，双脚可以在球门线上移动，但不得提前离开球门线，否则可以判罚犯规，点球可以重新判罚并且守门员将得到黄牌警告。
当然，在现代足球史及战术运用中，我们可以看到门将经常利用这一点，在球门线上左右移动，干扰对方罚球队员的心理和判断，有利于自己的扑救。更有甚者，门将会作出提前向前方移动的扑救行为，可以封锁更多射门角度，以利于扑救。
而具体实际的判罚，得看裁判对于规则的理解和自身的尺度