Abstract: The reform roadmap of FIFA is also called “the 2011-2013 governance and reform plan”. The major outcome of the reform roadmap is to further specify and refine the democratization procedures as well as reform and innovate internal supervision mechanism. The reform roadmap hasn’t solved the fundamental problems in internal control and governance structure. Causes leading to the failure are as follows. Firstly, the need of formalization is more than substantial reform; secondly, governance and reform is lack of fundamental independence; thirdly, there exists selective or ineffective implementation in reform proposals, and it lays particular stress on perfecting democratization procedures. From the perspective of a dialectical attitude, the reform roadmap leaves some political heritage for FIFA to move towards a way of good governance, and it is the result of power game as well as a gradual reform process.

Key words: FIFA, Governance and Reform, Ethics Committee, Compliance, Supervision Mechanism