主办单位:成都体育学院
ISSN 1001-9154 CN 51-1097/G8

Journal of Chengdu Sport University ›› 2021, Vol. 47 ›› Issue (4): 100-106.doi: 10.15942/j.jcsu.2021.04.016

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Sports Public Service Fiscal Expenditure: Current Situation, Problems and Suggestions

ZHU Peng   

  1. Hunan University of Teahology and Business, Changsha Hunan 410205
  • Received:2020-05-06 Revised:2021-04-02 Online:2021-07-15 Published:2021-07-26

Abstract: Taking on sports public service fiscal expenditure as the research object, this paper analyzes the existing problems with sports public service fiscal expenditure. The results show that the total expenditure on public sports services in China is still insufficient for there are too many fiscal support personnel in sports system, and the structure of public sports service expenditure is unreasonable. The main causes for the problems with public sports service expenditure in China include the distorted sports performance evaluation mechanism, the mismatch of sports affairs and fiscal rights between the central government and the local government, lagging transfer payment system construction, and the fiscal performance supervision mechanism yet to be standardized. On this basis, this paper puts forward some suggestions including increasing the government's fiscal expenditure on sports public services, adjusting and optimizing the structure of sports public service fiscal expenditure, improving the fiscal transfer payment system of sports public services, reconstructing the performance evaluation system of local government's sports public service fiscal expenditure, and constructing the supervision mechanism of sports public service fiscal expenditure.

Key words: sports public services, fiscal expenditure, problems, causes

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